What is the effect of the transaction on Statement of Cash Flows using US GAAP and assuming the indirect method

A. Cash flows from operating activities - Net income will be increased or adjusted upward

B. Cash flows from operating activities - Net income will be decreased or adjusted downward

C. Cash flows from investing activities

D. Cash flows from financing activities

E. Reported as significant noncash investing and financing activities, or not required to be reported on the cash flow statement

1. Inventory increased by $50,000

2. Unrealized gains on Trading Securities

3. The company redeemed (retired early) $10,000,000 bonds at 101.