Answer:
Decrease and financing section
Step-by-step explanation:
The cash flows statement categorizes activities into 3 groups namely; Operating, Investing and Financing.
Operating activities captures the changes to current assets and liabilities such as inventory, trade payables and trade receivables, net income, depreciation etc.
Investing has elements such as sale and purchase of fixed asset. While financing dealings with elements around equity changes and long term debts.
As such the payment of long term debt will be reported in the financing activities section as a decrease because it results in the out flow of cash.
