Wyoming Company uses the indirect method to prepare its statement of cash flows. Refer to the following portion of the comparative balance sheet:

Wyoming Company

Comparative Balance Sheet

December 31, 2024 and 2023

	2024	2023	Increase/(Decrease)
Common Stock	$19,000	$12,200	$6,800
Retained Earnings	116,000	77,000	39,000
Treasury Stock	(8,100)	(5,300)	(2,800)
Total Stockholders' Equity	$126,900	$83,900	$43,000

Note:

1.	There was no retirement of stock during the year.

2.	There were no sales of treasury stock during the year.

3. Common Stock was issued for cash. Which of the following statements is correct?

		There was positive cash flow of $19,000 from issuance of Common Stock.
		There was zero net cash flow from transactions involving Common Stock.
		There was a negative cash flow of $6,800 from the issuance of Common Stock.
		There was a positive cash flow of $6,800 from the issuance of Common Stock.