Darby acquired 75 percent of the common shares of Lalani Ltd. for total consideration of $175,000. Darby used the acquisition method to account for the purchase. The acquisition details are as follows:

Net Assets Acquired
Non-cash assets	256,250
Goodwill	12,500
Liabilities	(87,500)
NCI	(43,750)
	137,500
Consideration Given
Common Shares	62,500
Cash	112,500
	175,000
Cash acquired in purchase	37,500
	137,500

Under IAS 7 what amount should appear under investing on Darby's consolidated statement of cash flows?

a. $0

b. $43,750

c. $75,000

d. $137,500