Aquamarine Inc. is a manufacturer of perfumes and has several retail outlets throughout Europe. The company uses IFRS to report its financial statements and it recently entered into the following transactions:

Transaction 1: Borrowed money from a bank for the purchase of inventory worth $180,000.

Transaction 2: Made sales amounting to $990,000, of which $38,000 were made on credit.

Transaction 3: Invested excess cash amounting to $12,000 in securities classified as heldfortrading and $8,000 in securities classified as held tomaturity.

Transaction 4: Paid dividends amounting to $130,000.

Transaction 1 will most likely:

Decrease Aquamarines cash flow from investing activities by $180,000.

Increase Aquamarines cash flow from operating activities by $180,000.

Increase Aquamarines cash flow from financing activities by $180,000.