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

Which of the following is correct:

Wyoming Company Comparative Balance Sheet December 31, 2024 and 2023 2024 2023 Increase/(Decrease) Common Stock $17,000 $12,500 $4,500 Retained Eamings 113,000 75,000 38,000 Treasury Stock (8,000) (5,500) (2,500) Total Equity $122,000 $82,000 $40,000 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. O A. There was a negative cash flow of $4,500 from the issuance of Common Stock. O B. There was zero net cash flow from transactions involving Common Stock. O C. There was positive cash flow of $17,000 from issuance of Common Stock. O D. There was a positive cash flow of $4,500 from the issuance of Common Stock