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Dumbledore Associates is in the business of financing commercial real estate development. Which of the following items is NOT reported by Dumbledore in the operating activities section of their statement of cash flows?

A

Interest paid on an outstanding long-term note

B

Interest received on a debt investment held by Dumbledore

C

Dividends paid by Dumbledore to its preferred shareholders

D

Dividends received by Dumbledore on equity investments it holds

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