Atom Corporation paid cash dividends totaling $75,000 during its most recent fiscal year.How should this information be reported on Atom's statement of cash flows?

A) In operating activities as a source of funds.
B) In investing activities as a source of funds.
C) In investing activities as a use of funds.
D) In financing activities as a source of funds.
E) In financing activities as a use of funds.

Cash Dividends

Payments made by a company to its shareholders from its profits or reserves, representing a share of the corporate earnings.

Financing Activities

Transactions and events that affect long-term liabilities and equity of a company, including issuing debt, repaying loans, and distributing dividends.

Fiscal Year

A one-year period used by governments and businesses for accounting and financial reporting, which may or may not align with the calendar year.