The payment of cash dividends is recorded somewhere on the statement of cash flows, but where exactly?

College Accounting, Chapters 1-27
23rd Edition
ISBN:9781337794756
Author:HEINTZ, James A.
Publisher:HEINTZ, James A.
Chapter21: Corporations: Taxes, Earnings, Distributions, And The Statement Of Retained Earnings
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The payment of cash dividends is recorded somewhere on the statement of cash flows, but where exactly?

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