Brown Inc Owed One of Its Creditors $350,000, but It Did

Brown Inc. owed one of its creditors $350,000, but it did not have enough cash to repay the debt. Following lengthy negotiations, the parties agreed that Brown Inc. would issue 50,000 shares of Common Stock to settle the debt. How would this transaction be shown on the statement of cash flows?

A) in the investing activities section
B) in the financing activities section
C) in the operating activities section
D) in the non-cash investing and financing activities section