An analyst does research about cash flow statement and gathers the following information about an IT company (in millions).
| Cash at the beginning of 2011 | $490 |
| Cash at the ending of 2011 | $505 |
| Cash flows from operating activities in 2011 | $32 |
| Cash flows from investing activities in 2011 | $30 |
Which of the following transactions, on its own, best explains the change in cash flows from the beginning of the year The company:（）
A. issued $47 millions in bonds in 2011.
B. repurchased $47 millions of its stock in 2011.
C. increased long-term assets by $47 millions in 2011.