Answer:
C. Proceeds from issuing Bonds
Explanation:
Cash flows from investing activities Include the following:
a) payment for the purchase of equipment.
b) proceeds from the sale of marketable securities.
d) cash outflows from acquiring land.
Proceeds from bond issue is cash inflows from financing activities. Cash outflows from acquiring land, Payment for the purchase of equipment and proceeds from the sale of marketable securities are investing activities. Investing activities include sale and purchase of plant assets, intangible assets and investments.