Which of the Following Statements About Cash Flows from Financing

Multiple Choice

Which of the following statements about cash flows from financing activities is correct?

A) When a company borrows from lenders,a cash outflow from financing activities has occurred.
B) When a company receives cash dividends,a cash inflow from financing activities has occurred.
C) When a company repurchases its own stock,a cash outflow for financing activities has occurred.
D) When a company pays cash dividends,a cash inflow from financing activities has occurred.