Which of the Following Sections from the Statement of Cash

Multiple Choice

Which of the following sections from the statement of cash flows would include the payment of a note payable by issuing common stock?

A) The payment of a note payable by issuing common stock would be included in the investing section.
B) The payment of a note payable by issuing common stock would be included in the financing section.
C) The payment of a note payable by issuing common stock would be included in the operating section.
D) The payment of a note payable by issuing common stock would not be included in the noncash investing and financing section.