Equipment Is Acquired by Issuing a Note Payable for $57,000

Equipment is acquired by issuing a note payable for $57,000 and a down payment of $30,000. The statement of cash flows will report a:

A) $57,000 inflow in the investing activities section.
B) $57,000 cash inflow in the financing activities section.
C) $30,000 cash outflow in the investing activities section.
D) $30,000 inflow in the operating activities section.