David Corporation Issued $100,000, 5-Year Bonds at 97 on January

Multiple Choice

David Corporation issued $100,000, 5-year bonds at 97 on January 1, 2008. On December 31, 2012 the bonds matured. The payment of the bonds at maturity would be reported on the statement of cash flows as a cash outflow of:

A) $97,000 in the financing activities section.
B) $97,000 in the investing activities section.
C) $100,000 in the financing activities section
D) $100,000 in the investing activities section.