If $380,000 of Bonds Are Issued During the Year and $130,000

Multiple Choice

If $380,000 of bonds are issued during the year and $130,000 of bonds are retired during the year,the statement of cash flows (indirect method) will show a(n) :

A) net gain on retirement of bonds of $250,000 in the financing activities section.
B) increase in cash of $380,000 in the financing activities section and a decrease in cash of $130,000 in the financing activities section.
C) net increase in cash of $250,000 in the operating activities section.
D) net decrease in cash of $250,000 in the operating activities section.