7 (1 point) During the year, a corporation issued $250,000 of bonds payable in return for land with a fair market value of $250,000. How is this reported on the statement of cash flows? O No requirement to repost on cash flow statement O Disclosed by note to the statement using $250,000 as value of capital asset obtained by issuing bond payable for same amount Cash inflow of $250,000 from financing; $250,000 cash outflow for investing Cash inflow of $250,000 from operating; $250,000 cash outflow for financing