If? $420,000 of bonds are issued during the year and? $130,000 of bonds are retired during the? year, the statement of cash flows? (indirect method) will show? a(n): A. net decrease in cash of? $290,000 in the operating activities section. B. net gain on retirement of bonds of? $290,000 in the financing activities section. C. increase in cash of? $420,000 in the financing activities section and a decrease in cash of? $130,000 in the financing activities section. D. net increase in cash of? $290,000 in the operating activities section.