The purchase of $108,000 of equipment by issuing a note would be reported: a)as a $108,000 operating inflow, and a $108,000 financing outflow. b)as a $108,000 investing outflow, and a $108,000 financing inflow. c)in a supplementary schedule. d)as a $108,000 investing inflow, and a $108,000 financing outflow.