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On January 1, 2016, Yi Corporation received cash from issuing 10-year $100,000 bonds at face value. Interest of $5,000 is paid annually to the bondholders

On January 1, 2016, Yi Corporation received cash from issuing 10-year $100,000 bonds at face value. Interest of $5,000 is paid annually to the bondholders on December 31. How do the issuance of the bonds and the payment of the interest affect Yi's financing activities section of the statement of cash flows for 2016?

A) Cash inflow of $100,000

B) Cash inflow of $95,000

C) Cash inflow of $5,000

D) No effect on the financing activities section of the statement of cash flows

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