XYZ acquired 75 percent of the common shares of BYU Ltd. for total consideration of $175,000. Darby used the acquisition method to account for the purchase. The acquisition details are as follows:

Net Assets Acquired
Non-cash assets	256,250
Goodwill	12,500
Liabilities	(87,500)
NCI	(43,750)
	137,500
Consideration Given
Common Shares	62,500
Cash	112,500
	175,000
Cash acquired in purchase	37,500
	137,500

The details (i.e., net assets) of XYZ's acquisition of BYU should be reported onXYZs consolidated statement of cash flows

a. operating activities

b. under financing activities

c. under investing activities

d. in the notes to the financial statements