A change in the dividends payable account is reported

A) in operating activities.
B) in investing activities.
C) in financing activities.
D) as a non-cash activity.

Dividends Payable

A liability recorded on the company's balance sheet for dividends that have been declared by the board of directors but have not yet been paid to shareholders.

Operating Activities

Transactions and events that relate to the primary operations of the company, such as sales and services.