The statement of cash flows for Company S shows what happens in the Cash account during the year. It can be seen as a summary of the sources and uses of cash (sources of cash are added, uses of cash are subtracted). Please answer which of the following is true if Company S makes plant improvements:

Select: 1

a:It is a use of cash, and will be shown in the investing section as a subtraction.

b:It is a source of cash and will be shown in the financing section as an addition.

c:It is a source of cash, and will be shown in the investing section as an addition.

d:It is a use of cash, and will be shown in the financing section as a subtraction.