Sonesta Company Owed One of Its Creditors $250,000, but Did

Sonesta Company owed one of its creditors $250,000, but did not have enough cash to repay the debt. Following lengthy negotiations, the parties agreed that Sonesta would issue 100,000 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 noncash investing and financing activities section