If $300,000 of Bonds Are Issued During the Year but $100,000

If $300,000 of bonds are issued during the year but $100,000 of old bonds are retired during the year, the statement of cash flows will show a(n)

A) net increase in cash of $100,000.
B) net decrease in cash of $100,000.
C) increase in cash of $300,000 and a decrease in cash of $100,000.
D) net gain on retirement of bonds of $200,000.