When preparing the Statement of Cash Flow using the indirect method for the current year, which of the following statements would describe the proper presentation of a increase in the Common Stock account of $150,000 and an increase in the Paid-In Capital in Excess Par Common Stock of $25,000 for which cash of $175,000 was received for the issuance of additional common stock.

a) Add the $175,000 as Cash received from the issuance of common stock in the Cash flow from Investing Activities section of the Statement of Cash Flow.

b) Less the $175,000 as Cash paid for the issuance of common stock in the Cash flow from Investing Activities section of the Statement of Cash Flow.

c) Add the $175,000 as Cash received from the issuance of common stock in the Cash flow from Financing Activities section of the Statement of Cash Flow.

d) Less the $175,000 as Cash paid for the issuance of common stock in the Cash flow from Financing Activities section of the Statement of Cash Flow.