On the basis of the details of the common stock account presented below, calculate the total amount to be recorded in 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:
Daily Functioning
An individual's ability to perform normal daily activities such as working, studying, sleeping, and socializing effectively.
Chronic Diseases
Diseases that persist for a long time, often longer than three months, including conditions like diabetes, heart disease, and cancer, often requiring long-term management rather than acute care.
Psychological Distress
A state of emotional suffering characterized by symptoms such as depression, anxiety, and panic, often triggered by stressful situations.
Acute Conditions
Medical conditions characterized by sudden onset, severe symptoms, and short duration, often requiring immediate attention.
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