On the basis of the details of the common stock account presented below, calculate the total amount to be recorded in the financing section of the statement of cash flows. Assume any stock issues were at par.Indicate whether the amount results in an increase or decrease in cash. 
Definitions:
Globalization
The process by which businesses or organizations develop international influence or start operating on an international scale, leading to a more interconnected and interdependent world.
External Environment
The outside forces and factors that affect an organization's performance and strategies, including economic, technological, sociocultural, and political/legal elements.
Scanning
The act of systematically exploring various environments and sources for information, often to identify trends, opportunities, and threats.
Competitive Intelligence
A formal approach to obtain information about competitors.
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