Dollar Donuts $($DD$)$ borrowed $$12,000,000$ and signed a note payable during the year. How should DD report this transaction on their Statement of Cash Flows?

Group of answer choices

Cash inflow of $$12,000,000$ in the Financing Activities section

Cash inflow of $$12,000,000$ in the Investing Activities section

Cash outflow of $$12,000,000$ in the Investing Activities section

Notes payable transactions are not reported on the Statement of Cash Flows