93. Which of the following statements is true?
A. The statement of stockholders' equity 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 stockholders' equity.
The change in cash on the statement of cash flows is added to the beginning balance of cash on the balance sheet. The result will equal the end-of-year balance in cash.