Wyoming Company uses the indirect method to prepare its statement of cash flows. Refer to the following portion of the comparative balance sheet:Wyoming CompanyComparative Balance SheetNote:$1.$ There was no retirement of stock during the year.December $31,2024$ and $202320242023$Increase$/$Decrease$)$Common Stock$$21,000$$$12,100$$$8,900$Retained Earnings$115,00075,00040,000$Treasury Stock$(8,400)(5,100)(3,300)$Total Equity$$127,600$$$82,000$$$45,600$ A$.$ There was zero net cash flow from transactions involving Common Stock. B$.$ There was positive cash flow of $$21,000$ from issuance of Common Stock. C$.$ There was a negative cash flow of $$8,900$ from the issuance of Common Stock. D$.$ There was a positive cash flow of $$8,900$ from the issuance of Common Stock.