Where to Find Dividends in the Financial Statements

When a company issues dividends, where will the dividends appear in the company's financial statements?
-Dividends DECLARED will appear in the statement of stockholders' equity, because this statement shows changes in stockholders' equity accounts and dividends declared reduce retained earnings, which is a stockholders' equity account
-Dividends PAID will appear as a cash outflow in the financing section of the statement of cash flows
-Dividends DECLARED BUT NOT YET PAID will appear as a liability on the balance sheet ("dividends payable")
Note that dividends issued by a company will never appear in that company's income statement. This is because dividends issued are not an expense.
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