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:
Tundra
(tundra) A treeless biome between the boreal forest in the south and the polar ice cap in the north that consists of boggy plains covered by lichens and small plants. Also called arctic tundra. Compare with alpine tundra.
Temperate Desert
A type of desert found in temperate climates, characterized by relatively low temperatures compared to tropical deserts.
Climax Community
The final, stable community in succession that remains relatively unchanged until disrupted by an event like fire or human interference.
Forest Communities
Ecosystems composed of trees and other plant species, along with associated animals, microorganisms, and the physical environment, interacting as a unit.
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