The amount of cash paid by a business for dividends would be reported as an operating activity cash flow on the statement of cash flows.

Husky Company has provided the following information for its most recent year of operation: Cash collected from customers totaled $91,100. Cash borrowed from banks totaled $35,300. Cash paid to employees for salaries totaled $33,900. Cash received from selling Husky common stock to stockholders totaled $59,000. Cash payments to banks for repayment of money borrowed totaled $9,300. Cash paid to suppliers totaled $14,300. Land costing $37,000 was sold for $37,000 cash. Cash paid for dividends to stockholders totaled $5,100. How much was Husky's cash flow from operating activities?

During the current year, Rock Company's cash balance increased from $79,000 to $91,300. Rock's net cash flow from operating activities was $37,300 and its net cash flow from financing activities was $11,100. How much was Rock's net cash flow from investing activities?