Answer: a. A decrease in cash flows from financing activities
Explanation:
In the Cashflow statement, Financing activities have to do with those activities related to the provision of capital to fund the operations of the business. This includes Equity and Long-term loans.
Cash Dividends are payments to equity holders and so are a financing activity. They will represent a cash outflow for Financing activities which will reduce the cash flows from the aforementioned financing activities.
