Which of the following statements is CORRECT? O a. Dividends do not show up in the statement of cash flows because dividends are considered to be a financing activity, not an operating activity. O b. In the statement of cash flows, depreciation is subtracted from net income in the operating activities section. O c. In the statement of cash flows, a decrease in accounts payable is subtracted from net income in the operating activities section. d. In the statement of cash flows, a decrease in inventories is subtracted from net income in the operating activities section. Oe. In the statement of cash flows, a decrease in accounts receivable is subtracted from net income in the operating activities section. OO