On the statement of cash flows, which of the following are considered financing activities?
I. Increase in long-term debt.
II. Decrease in accounts payable.
III. Interest paid.
IV. Dividends paid.
-I and IV only.
-III and IV only.
-II and III only.
-I, III, and IV only.
-I, II, III, and IV.
Answer: I and IV only