Which of the following statements is true for a consolidated statement of cash flows?

Multiple Choice

Parent's dividends and subsidiary's dividends are deducted as a financing activity.

Only parent's dividends are deducted as a financing activity.

Parent's dividends and its share of subsidiary's dividends are deducted as a financing activity.

All of parent's dividends and noncontrolling interest of subsidiary's dividends are deducted as a financing activity.

Neither parent's nor subsidiary's dividends are deducted as a financing activity.