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C is corrent. ASC Topic 230 specifically states that dividends received from investments be reported separately under operating activities when the direct method is used.
A is incorrect. With the direct method, a gain on early retirement of bonds would affect cash flows from financing activities.
B is incorrect. With the direct method, gains on sales of equipment would affect the cash flow of fixed assets under investing activities.
D is incorrect. A change in depreciation method would be a change in accounting estimate effected by a change in accounting principle. Such a change would not be classified under operating activities using the direct method.