From the Following List, Identify Whether the Change in the Account

Multiple Choice

From the following list, identify whether the change in the account balance during the year would be reported as an operating (O) , an investing (I) , or a financing (F) activity or not separately reported on the statement of cash flows (N) .Assume that the indirect method is used to determine the cash flows from operating activities.
-Notes payable

A) O - Operating
B) I - Investing
C) F - Financing
D) N - Not separately reported on the Statement of Cash Flows