A Company's Balance Sheet Shows the Account,Notes Payable

Multiple Choice

A company's balance sheet shows the account,Notes Payable.This resulted from a loan made by the company's bank.If the end-of-year balance in the Notes Payable account exceeds the beginning-of-year balance by $5,000,this is shown on the cash flow statement as an

A) inflow of cash of $5,000 in the Operating Activities category.
B) outflow of cash of $5,000 in the Operating Activities category.
C) inflow of cash of $5,000 in the Financing Activities category.
D) outflow of cash of $5,000 in the Financing Activities category.