2019 and 2020, Rosebud Ltd. showed a long-term bank loan of $50,000 on its statement of financial . During 2020, Rosebud repaid $50,000 to the bank and obtained a new bank loan for $50,000 with nterest rates. On its statement of cash flows (SCF), Rosebud showed no cash transactions. Which of the is correct? A. There is no error. Rosebud Ltd. prepared the change in bank loan correctly on its statement of cash flows. B. Cash payments of $50,000 should be shown as a separate line item on the SCF. C. Cash proceeds of $50,000 on issuance of a new bank loan should we shown as a separate line Item on the SCE. D. Cash payments of $50,000 and cash proceeds of $50,000 on issuance of a new bank loan should be shown as two separate line items on the SCF