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 ordinary shares to settle the debt.How would this transaction be shown on the cash flow statement?

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