Snazzy Shoes, Inc. purchases a new piece of machinery for $100,000. The company pays $30,000 as a down payment and finances the rest of the purchase. How will the company report this transaction on the statement of cash flows?

a. $100,000 outflow in the investing section

b. $100,000 outflow in the investing section and a disclosure note on the transaction

c. $30,000 outflow in the investing section

d. $30,000 outflow in the investing section and a disclosure note on the transaction