If Ordinary Shares Were Issued to Acquire an CHF8,000 Machine

Multiple Choice

If ordinary shares were issued to acquire an CHF8,000 machine, how would the transaction appear on the statement of cash flows?

A) It would depend on whether or not the direct method or the indirect method was used.
B) It would be a positive CHF8,000 in the financing section and a negative CHF8,000 in the investing section.
C) It would be a negative CHF8,000 in the financing section and a positive CHF8,000 in the investing section.
D) It would not appear on the statement of cash flows but rather in a cash flow note.