Brown Company issued $500M million of notes to cover its general corporate spending needs, including a one-time special cash dividend to shareholders. In which section of the Statement of Cash Flows is the issue of the notes reported and what is the impact on its cash flow?

	a.	Financing activities: Increases cash
	b.	Operating activities: Increases cash
	c.	Financing activities: Decreases cash
	d.	Investing activities: Decreases cash
	e.	Operating activities: Decreases cash