Which of the following items is reported on the statement of cash flows under financing activities?

A) Purchase of equipment for cash.
B) Payment of a cash dividend.
C) Payment for merchandise.
D) Payment of a stock dividend.
E) Stock split.

Financing Activities

Transactions and events that affect the long-term liabilities and equity of a company, part of the cash flow statement.

Cash Dividend

A cash dividend is a payment made by a company out of its profits to shareholders in the form of cash, usually on a quarterly basis.

Equipment Purchase

The acquisition of physical assets like machinery and technology for use in operations, often considered a capital expenditure.