Omega Corporation began operations in 2015, and completed an initial public offering and sale of its shares in 2020 raising 48m. The company used 30m of the proceeds from the offering to acquire a competitor and the remaining 18m to repay a long term loans. Cash flows related to the (i) initial public offering and (ii) acquisition, and (iii) loan repayment would be reported within Omega's 2018 cash flow statement as follows

a) (i) financing cash flow, (ii) investing cash flow, and (iii) operating cash flow

b) (1) financing cash flow, (ii) operating cash flow, and (iii) investing cash flow

c) (i) financing cash flow, (ii) financing cash flow, and (ii) investing cash flow

d) (1) financing cash flow, (ii) investing cash flow, and (ii) financing cash flow