Which of the Following Transactions Affects Both the Income Statement

Which of the following transactions affects both the income statement and the statement of cash flows?

A) Selling stock in exchange for cash.
B) Declaring and paying a cash dividend.
C) Selling a product to a customer which creates an account receivable.
D) Paying employee wages as they are earneD.Paying an employee wages as they are earned results in an expense being recognized (income statement) and a cash outflow (statement of cash flows) .