If $250,000 of bonds are issued during the year but $150,000 of old bonds are retired during the year, the financing section of the statement of cash flows will show a(n): a. net increase in cash of $100,000 b. net decrease in cash of $100,000 c. increase in cash of $250,000 and decrease in cash of $150,000 d. net gain on retirement of bonds of $100,000