On a direct format statement of cash flows prepared under U. S, generally accepted accounting principles (U. S. GAAP), which of the following is most likely a line item in the financing cash flow section（）

A. Interest paid.

B. Cash dividends received.

C. Cash dividends paid to shareholders.

这些瀑布不为人所共知，这______因为人们对它们不感兴趣或者它们不够迷人，______由于它们处于边远险要之地，游客要想一睹它们的风采就显得困难重重了。
填入划横线部分最恰当的一项是( )。

A．不是 而是
B．不但 而且
C．不是 就是
D．不仅 而且