Which of the Following Statements About Financing Activities Is Not

Which of the following statements about financing activities is not correct?

A) Cash dividends paid to a company's stockholders are reported as cash outflows from financing activities.
B) When a company issues stock for cash,it reports a cash inflow from financing activities.
C) When a company repurchases stock with cash,it reports a cash outflow for financing activities.
D) When a company repays a loan,it reports a cash inflow from financing activities.