Answer:
B) Payment of dividends
Explanation:
Dividend is the reward, (which can either be cash or non-cash) paid by a corporation out of profit or reserve at the end of a period to its shareholders. This share of profit is a reward received by investors as a result of their investment in a corporation
Where dividend is paid out of the cash asset of the corporation, it will represent cash outflow from the corporation.
Sometimes a corporation will want to save money by paying script dividend (i.e. share dividend) such does not involve cash outflow, but issue of shares.