21. A company purchases a $300,000 building, paying $200,000 in cash and signing a $100,000 promissory note. What will be reported on the statement of cash flows as a result of this transaction? A) A $300,000 cash outflow for investing activities. B) A $200,000 cash outflow for investing activities and a $100,000 cash inflow is recorded for financing activities. C) A $200,000 cash outflow for investing activities. D) A $300,000 cash outflow for investing activities and a $100,000 cash inflow is recorded for financing activities