On a Cash Flow Analysis, how do I find the cash flow from the sale of common stock? I figured the number by doing reverse mathematics but I do not know what numbers to add or subtract to come up with the correct figure.

Balance Sheet Extract

	2020	2019	2018
Liabilities and Stockholders' Equity:
Accounts payable and accruals	361	324	312
Notes payable	140	103	61
Accrued taxes	56	88	109
Total current liabilities	557	515	482
Long-term debt	457	379	283
Total liabilities	1014	894	765
Common Stock (98,051,400 shares)	490	487	483
Additional Paid-in capital	2439	2222	1982
Retained earnings	270	179	98
Treasury stock	-95	-15	0
Total stockholders' equity	3104	2873	2563
Total liabilities and equity	4118	3767	3328
# of shares	98051400	97302600	96521200

Price per share is 65, 68, 71 respectively

Cash Flow Analysis

	2020	2019
Operating Activities
Net income	114	203
Additions (sources of cash)
Depreciation	174	218
Increase in accounts payable	37	12
Subtractions (uses of cash)
Increase in accounts receivable	7	24
Decrease in accrued income taxes	32	21
Increase in other current assets	8	5
Increase in inventories	6	49
Net cash provided by operating activities	272	334
Long-Term Investing Activities
Increase in property equipment	-642	-382
Decrease in goodwill and other assets	0	0
Net cash used in investing activities	-642	-382
Financing Activities
Increase in notes payable	37	42
Increase in long-term debt	78	96
Sale of common stock	235	244
Payment of cash dividends	-23	-122
Purchase of treasury stock	-95	-15
Net cash provided by financing activities	232	245
(sum of 3 CFs)	-138	197
Net increase in cash and marketable securities
Cash and marketable securities at beginning of year
Cash and marketable securities at end of year