Red Manufacturing Company owns 40% of the outstanding common stock of Blue Supply Company. During 2021, Red received a $50 million cash dividend from Blue. What effect did this dividend have on Red's 2021 statement of cash flows

Specialization—the division of labor—enhances productivity and efficiency by a) allowing workers to take advantage of existing differences in their abilities and skills. b) avoiding the time loss involved in shifting from one production task to another. c) allowing workers to develop skills by working on one, or a limited number, of tasks. d)all of the means identified in the other answers.