Brown IncOwed One of Its Creditors $350,000,but It Did Not Have

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.On the statement of cash flows,this transaction would be shown in the ________.

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