When Preparing a Statement of Cash Flows on the Indirect

When preparing a statement of cash flows on the indirect method, which of the following is correct?

A) Proceeds from the sale of equipment should be added to income in the operating activities section.
B) A loss on the sale of land should be added to income in the operating activities section.
C) The declaration of a cash dividend should be a use of cash in the financing activities section.
D) The issuance of a bonus issue or share dividend should be a use of cash in the financing activities section.
E) The purchase of land and a building by issuing a long-term note payable should be a source of cash in the financing activities section.