Which of the following statements about the statement of cash flows is correct? A) The sale of an investment in bonds for less than the carrying value of the investment would be reported as cash outflow from financing activities. B) The sale and issuance of common stock for cash would be reported as a cash inflow from investing activities. C) The retirement of bonds payable by the issuance of common stock would be reported as a cash inflow from investing activities. D) Collecting cash interest revenue on a note receivable would be reported as a cash inflow from investing activities. E) None of the above is correct.