Question: When employees exercise stock options, what does the company record under Proceeds from Stock Options Exercised in the cash flow from financing activities section? Cash

When employees exercise stock options, what does the company record under "Proceeds from Stock Options Exercised" in the cash flow from financing activities section?

Cash received from issuing common stock

Cash inflows from new Debt issued by the company

Cash outflows from the amount of stock repurchases

Cash received from employees purchasing shares at the exercise price

The net effect of financing activities other than issuing Debt

When employees exercise stock options, what does the company record under

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