Which of the following statements is true regarding the statement of cash flows?

Group of answer choices

Purchasing equipment and recording depreciation are subtracted on the statement of cash flows; selling equipment results in a cash inflow on the statement of cash flows.

Paying dividends and interest are both financing cash outflows; while issuing stock and borrowing money both are financing cash inflows.

Operating cash flows are increased by the amount of net income.

Prepaying rent on equipment is an investing cash outflow.

None of the above