Which of the following statements is true regarding the statement of cash flows? Payment of cash dividends on common stock is a financing use (decrease) of cash. The net Increase in cash for the year is equal to the sum of the net cash provided/used by operating, Investing, and financing activities If a current Liability account increases for the year, this will show up as an operating source (increase) of cash The decrease in accounts payable for the year is shown as an operating source (increase) of cash If a current asset account increases for the year, this will show up as an operating source (increase) of cash