Burton Company Purchased a New Crane Costing $47,000 from Heavy

Burton Company purchased a new crane costing $47,000 from Heavy Equipment Corporation.To pay for the crane,Burton traded in an old piece of machinery worth $10,000 and took a note for the balance of $37,000.How will this transaction be reported on the statement of cash flows?

A) As a use of cash in the investing section and a source of cash in the financing section
B) As a source of cash in the investing section and a source of cash in the financing section
C) As a use of cash in the operating section and a source of cash in the financing section
D) As a non-cash investing and financing transaction