Kingston Company settled a long-term note payable it owed to Creative Company by issuing capital stock. Kingston would report this

a. In the schedule of noncash investing and financing transactions.
b. Only as a cash outflow from financing activity for the payment of the debt.
c. Only as a cash inflow from financing activity for the issuance of the capital stock.
d. As both a cash flow from investing activity and a cash flow from financing activity.