How is the issuance of a short-term note payable reported on the Statement of Cash Flows? A) Nontrade - Financing activity; Trade - Financing activity B) Nontrade - Financing activity; Trade - Adjustment to net income in operating activities C) Nontrade - Adjustment to net income in operating activities; Trade - Adjustment to net income in operating activities D) Nontrade - Adjustment to net income in operating activities; Trade - Financing activity