When preparing a statement of cash flow on the indirect method, which of the following is true:

A. A loss on the sale of land should be added to the net income in the operating activities section

B. Proceeds from the sale of the equipment should be added to the net income in the operating activities section.

C. The issuance of a stock dividend should be use of cash in the financial activities section.

d.The declaration of a cash dividends should be a use of cash in the financial activities section.

e. The purchase of the land and a building by issuing a long term note payable should be a source of cash in the financial activities section.