A firm's dividends payable account increased $10,000 during the year. The firm also declared $35,000 of dividends. What is the complete disclosure in the direct method SCF for these events?
a. $25,000 financing cash outflow; $10,000 addition reconciling adjustment
b. $45,000 financing cash outflow
c. $25,000 financing cash outflow
d. $35,000 financing cash outflow