On 31 December 2009, a company issued a £30,000 180-day note at 8 percent, using the cash received to pay for inventory, and issued £110,000 long-term debt at 11 percent annually, using the cash received to pay for new equipment. Which of the following most accurately reflects the combined effect of both transactions on the company’s cash flows for the year ended 31 December 2009 under IFRS? Cash flows from:

A. operations are unchanged.

B. financing increase £110,000.

C. operations decrease £30,000.