If common stock were issued in order to acquire a $25,000 machine, how would the transaction appear on the statement of cash flows?

Select one:

a.

It would depend on whether the corporation was using the direct or the indirect method.

b.

It would be a positive $25,000 in the financing section and a negative $25,000 in the investing section.

c.

It would be a negative $25,000 in the financing section and a positive $25,000 in the investing section.

d.

It would not appear on the statement of cash flows but rather in a schedule at the bottom of the statement or in the notes to the financial statements.