During 2014,the Company Borrowed $27,000 on a New Note Payable

During 2014,the company borrowed $27,000 on a new Note Payable. Based on the above information only,what amount of net cash flow would be shown in the financing section of the statement of cash flows?

A) $(8,000)
B) $8,000
C) $62,000
D) $(62,000)