The WC Company borrowed $26,500 from a bank during 2007.

This would be listed as ($26,500) under operating activities on the statement of cash flows.This would be listed as $26,500 under financing activities on the statement of cash flows.This would be listed as $26,500 under investing activities on the statement of cash flows.This would be listed as ($26,500) under investing activities on the statement of cash flows.