A corporation issued $300,000 of common stock in exchange for $300,000 of fixed assets. Where would this

Question:

A issued $300,000 of in exchange for $300,000 of fixed assets. Where would this transaction be reported on the statement of cash flows?

Common Stock
Common stock is an equity component that represents the worth of stock owned by the shareholders of the company. The common stock represents the par value of the shares outstanding at a balance sheet date. Public companies can trade their stocks on... Corporation
A Corporation is a legal form of business that is separate from its owner. In other words, a corporation is a business or organization formed by a group of people, and its right and liabilities separate from those of the individuals involved. It may...