Which of the Following Is Correct

Which of the following is correct?

A) Repayments of principal and interest reduce financing activities cash flows.
B) Repurchase of treasury shares is a cash outflow connected to investing activities.
C) If a company borrows $450 million in long-term notes and repays $380 million of long-term notes, and then these items must both be disclosed and not netted against each other in the financing section.
D) Issuing common stock in exchange for the purchase of a building creates both a financing activity and investing activity cash flow.