When using the indirect method of preparing a statement of cash flows, which of the following items would need to be deducted from net income in order to reconcile to cash provided by operating activities?

		Gain on sale of property, plant, and equipment
		Decrease in prepaid insurance
		Depreciation expense
		Increase in salaries payable

The payment of a cash dividend will be depicted on the statement of cash flows as a:

		source of cash from an operating activity.
		use of cash from an investing activity.
		use of cash from a financing activity.
		use of cash from an operating activity.