The Cash Dividends Payable account at the beginning of year was $90,000 and at the end of year was $10,000. Additional cash dividends declared during the year amounted to $100,000. How would the cash dividend payments be reported on a Statement of Cash Flows?A. Financing activity: $180,000B. Operating activity: $100,000C. Operating activity: $180,000D. Financing activity: $100,000E. Financing activity: $20,000