Which of the Following Statements Is Correct

Which of the following statements is correct?

A) The statement of retained earnings always reports the same amount of dividend payments as does 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 retained earnings.