A company purchases a building for $500,000 by paying $200,000 cash and issuing common shares for the balance. Which of the following is true on a statement of cash flows under the indirect method:

A.

$500,000 subtracted in the investing activities section

B.

$200,000 subtracted in the investing activities section

C.

$300,000 in the non-cash investing and financing schedule

D.

$500,000 added in the investing activities section

E.

Both B and C above