Which of the Following Statements Is CORRECT

Which of the following statements is CORRECT?

A) In the statement of cash flows, a decrease in accounts receivable is reported as a use of cash.
B) Dividends do not show up in the statement of cash flows because dividends are considered to be a financing activity, not an
Operating activity.
C) In the statement of cash flows, a decrease in accounts payable is
Reported as a use of cash.
D) In the statement of cash flows, depreciation charges are reported
As a use of cash.
E) In the statement of cash flows, a decrease in inventories is
Reported as a use of cash.