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:
Reinforcement Management
A technique in behavior management that uses rewards or punishments to increase or decrease the likelihood of a specific behavior.
Consciousness Raising
A form of activism aimed at increasing the awareness about a particular issue or set of issues.
Emotional Arousal
The condition of having one's emotions stimulated, often associated with physiological responses like increased heart rate.
TTM
Transtheoretical Model, a theory of behavior change that evaluates an individual's readiness to act on a new healthier behavior.
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