KitKat Inc. had the following statement of financial position at the end of operations for 2020:
	Kitkat Inc.
	Statement of Financial position
	December 31, 2020
	Cash	$ 20,000		Accounts payable	$ 30,000
	Accounts receivable	21,200		Bonds payable	41,000
	Investments	32,000		Common shares	100,000
	Equipment (net)	81,000		Retained earnings	23,200
	Land	40,000
		$ 194,200			$ 194,200
During 2021, the following occurred:
1. Kitkat liquidated its Investments portfolio at a loss of $5,000.						5000
2. A parcel of land was purchased for $38,000						38000
3. An additional $30,000 worth of common shares was issued.						30000
4. Dividends totalling $10,000 were declared and paid to shareholders.						10000
5. Net income for 2021 was $35,000, including $12,000 in depreciation expense.						35000
						12000
6. Land was purchased through the issuance of $30,000 in additional bonds.						30000
7. At December 31, 2021, cash was $70,200; Accounts Receivable was $42,000; and Accounts Payable was $40,000.						70200
						42000
						40000

For statement of cash flows for the year ended December 31, 2021, please explain

Why Bonds payable $30,000 is not included in financing activities?

please answer this question only and do not copy others answers, I will thumb down if do so.

Thanks for help.