On June 4, White Corporation issued $400 million of bonds for $386 million. During the same year, $1 million of the bond discount was amortized. In a statement of cash flows prepared by the indirect method, White Corporation should report:
A. A financing activity of $400 million.
B. An addition to net income of $1 million.
C. An investing activity of $386 million.
D. A deduction from net income of $1 million.