Question: give me your opinion about the answer whether it is right or wrong and show the basis for your opinion. please solve Operating versus Financing

give me your opinion about the answer whether it is right or wrong and show the basis for your opinion. please solve
Operating versus Financing Cash Flows On 31 December 2009, a company issued a 30,000 180-day note at 8 percent and used the cash received to pay for inventory and issued 110,000 long-term debt at 11 percent annually and used the cash received to pay for new equip- ment. 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
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