Zeus Manufacturing purchased plant assets that cost $50,000 by paying $20,000 in cash and financing the balance by issuing a note payable to the seller. This transaction is disclosed on a statement of cash flows as follows:

	a. Cash flows from investing activities Cash paid for purchase of plant assets.....$20,000
	b. Cash flows from financing activities: Purchase plant assets....$20,000
	c. Cash flows from investing activities: Purchased plant assets......$50,000
	d. Both a and b.