Kingston Company settled a long-term note payable it owed to Creative Company by issuing capital stock. Kingston would report this

	a.	in the schedule of noncash investing and financing transactions.
	b.	only as a cash outflow from financing activity for the payment of the debt.
	c.	only as a cash inflow from financing activity for the issuance of the capital stock.
	d.	as both a cash flow from investing activity and a cash flow from financing activity.