Need help with number 34

Which of the following transactions would not be classified as a financing activity? In developing the cash flows from operating activities, roost companies in the U. s. a. use the direct method. b. use the indirect method. c. present both the indirect and direct methods in their financial reports. d. prepare the operating activities section on the accrual basis. 34. Pierce Company reported net income of $150,000 for the current year. Depreciation recorded on buildings and equipment amounted to $80,"000 for the year. Balances of the current asset and current liability accounts at the beginning and end of the year are as follows: Prepare the cash flows from the operating activities section of the statement of cash flows using the indirect method