On July 31^st of the Current Year Bridges Industries Borrowed

On July 31^st of the current year Bridges Industries borrowed $60,000 from the First National Bank.The $60,000 was used to pay dividends of $40,000 to stockholders and purchase a $20,000 piece of equipment.How will these transactions be reported in the statement of cash flows? $$\begin{array} { | l | l | l | l | } \hline & \text { Oprerating Section } & \text { Investing Section } & \text { Financing Section } \\\hline \text { a. } & \$ 40,000 \text { use } & \$ 20,000 \text { use } & \$ 60,000 \text { source } \\\hline \text { b. } & \$ 0 & \$ 40,000 \text { use/\$20,000 use } & \$ 60,000 \text { source } \\\hline \text { c. } & \$ 40,000 \text { use } & \$ 20,000 \text { use } & \$ 60,000 \text { source } \\\hline \text { d. } & \$ 0 & \$ 20,000 \text { use } & \$ 60,000 \text { source } / \$ 40,000 \text { use } \\\hline\end{array}$$