Which of the Following Statements Is True Regarding Cash Flows

Which of the following statements is true regarding cash flows from financing activities?

A) When companies borrow,cash outflows for financing activities have occurred.
B) When companies receive dividends,cash inflows from financing activities have occurred.
C) When companies repurchase their own stock,cash outflows for financing activities have occurred.
D) When companies pay dividends,cash inflows from financing activities have occurreD.Financing activities include issuing long-term debt (cash inflow) ,issuing stock (cash inflow) ,repurchasing their own stock (cash outflow) ,and paying dividends (cash outflow) .A dividend received from investments is an operating activity,not a financing activity.