A boutique vineyard operating in South Australia had a long-term debt of $2,000,000. Arte discussions with their lender, it was agreed that the lender would receive $2,000,000 of ordinary shares to extinguish the long-term debt. How would this transaction impact on the Statement of Cash Flows? (a) Increase cash flow by $2,000,000 for financing activities (b) Decrease cash by $2,000,000 (c) Increase cash flow by $2,000,000 for investing activities (d) No impact on the Statement of Cash Flows