A decrease in accounts payable represents a cash inflow on the Statement of Cash Flows a cash outflow on the Statement of Cash Flows a change in the investments section on the Statement of Cash Flows a change in the financing section on the Statement of Cash Flows Question 2 (1 point) Which one of the following would be disclosed as a financing activity on the Statement of Cash Flows? the payment of dividends declared but not paid last year the proceeds from the issuance of share capital the payment of income taxes for the year the proceeds from the sale of a building