Tadas & Dixon, Ltd., borrowed $100,000 from Great City National Bank on January 2. On December 31, Tadas & Dixon made its first annual principal payment of $20,000. These two transactions will be...

Tadas & Dixon, Ltd., borrowed $100,000 from Great City National Bank on January 2. On December 31, Tadas & Dixon made its first annual principal payment of $20,000. These two transactions will be reported in the statement of cash flows as

a. two separate items in the cash flows provided by financing activities section—a source of $100,000 and a use of $20,000.

b. a single item in the cash flows provided by financing activities section—a source of $80,000.

c. two separate items in the cash flows provided by financing activities section—a source of $20,000 and a use of $100,000.

d. two separate items in the cash flows provided by investing activities section—a source of $100,000 and a use of $20,000.