There is a mini case below, please provide a financial reporting error and provide a soltuion to it.

During January of 2021, NIKE had started preparing its Statement of Cash flows (SCF). Of particular interest to you was the cash Dividends paid was placed in the financing section for the first time. The amount was large and represented 15% of the revenue for the year. Another item that would likely need explaining is that tax expense was now included as a separate line in the operating section using the indirect approach. In past years, tax expense was already deducted from net earnings and therefore, not included as a separate line. Your review of the remaining items of the SCF is not materially different from previous years or unusual.