Which of the Following Statements Is True

Which of the following statements is true?

A) Expenses reported on the income statement are equal to the cash paid for operating activities on the statement of cash flows.
B) The statement of cash flows has a relationship with the balance sheet.
C) Dividends paid are reported on the statement of cash flows as an operating cash flow and on the income statement as a financing cash flow.
D) Net income is reported on the income statement but not on the statement of stockholders' equity.