Answer:
The correct answer is A
Explanation:
Cash flows from investing activities, are those activities which comprise of the outflows as well as inflows of the cash from the long term investments of the company.
This activity involves the long term uses of the cash. For example, sale and purchase of land, plant, equipment.
So, this activity will not involve the cash proceeds from the issued bonds by the company as the it is involved in the cash flow from the financing activities of the business.