Choice "D" is correct. For a nongovernmental not-for-profit organization, the borrowing would be a cash inflow from financing activities, and the purchase of the truck would be a cash outflow from investing activities. For a nongovernmental not-for-profit organization, the commercial format for the statement of cash flows is followed.
Choice "a" is incorrect. The cash inflow for the borrowing is a financing activity, not an investing activity.
Choice "c" is incorrect. The cash outflow for the purchase of the truck is an investing activity, not a financing activity.
Choice "b" is incorrect. The cash inflow for the borrowing is a financing activity, not an operating activity.