Which of the Following Statements Is True for a Consolidated

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

A) Parent's dividends and subsidiary's dividends are deducted as a financing activity.
B) Only parent's dividends are deducted as a financing activity.
C) Parent's dividends and its share of subsidiary's dividends are deducted as a financing activity.
D) All of parent's dividends and non-controlling interest of subsidiary's dividends are deducted as a financing activity.
E) Neither parent's or subsidiary's dividends are deducted as a financing activity.