Yen Coreported the Following Information at the End of 2013 and and 2014

Yen Co.reported the following information at the end of 2013 and 2014: An analysis of Yen's records indicated that there were no cash flow effects resulting from the changes in the two accounts presented above.How should Yen report the changes in these accounts on a statement of cash flows?

A) Yen should report $65,000 for the acquisition of land as an investing activity and $65,000 for the issuance of stock as a financing activity.
B) Yen should report $65,000 as a noncash investing and financing activity for the acquisition of land by issuing common stock.
C) Yen should report the issuance of common stock to acquire land in the financing activity section with a net cash flow effect of zero.
D) Yen should report the acquisition of land by issuing common stock in the investing activity section with a net cash flow effect of zero