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:
Adjusting Entry
Accounting records created at the closing of a fiscal period to distribute expenses and revenues to the time they were truly incurred.
General Journal
A basic accounting ledger used to record all types of accounting transactions before they are transferred to specific accounts in the general ledger.
Cash Receipts Journal
A specialized accounting journal used in the double-entry bookkeeping system to keep track of all cash transactions that increase (debit) the cash account.
Horizontal Analysis
This involves comparing financial data over a series of reporting periods to identify trends and growth patterns within a company's operations.
Q3: Before a stock dividend can be declared
Q18: Premium on bonds payable may be amortized
Q23: The effects of differences in accounting methods
Q47: Federal income taxes withheld increase the employer's
Q81: Interest expense is reported in the operating
Q89: On June 30, Jamison Company issued $2,500,000
Q140: Stockholders' equity as reported on the Balance
Q155: An employee receives an hourly wage rate
Q165: Wright Company sells merchandise with a one-year
Q186: The following information is available for