A 10-year bond was issued at par for $250,000 cash. This transaction should be shown on a statement of cash flows under

A) investing activities
B) financing activities
C) noncash investing and financing activities
D) operating activities

Financing Activities

Transactions related to raising capital and repaying investors, including issuing shares, taking out loans, and paying dividends.

10-Year Bond

A debt security issued by governments or corporations with a fixed interest rate and maturity of ten years.

Statement of Cash Flows

A financial statement that shows how changes in balance sheet accounts and income affect cash and cash equivalents, breaking the analysis down to operating, investing, and financing activities.