1. Which of the following statements is CORRECT?
   1. In the statement of cash flows, a decrease in accounts receivable is reported as a use of cash.
   2. Dividends do not show up in the statement of cash flows because dividends are considered to be a financing activity, not an operating activity.
   3. In a statement of cash flows, a decrease in accounts payable is reported as a use of cash.
   4. In the statement of ash flows, depreciation charges are reported as a use of cash.