During the current year, the following credit entries were posted to the paid-in capital accounts of Crawford

Question:

During the current year, the following credit entries were posted to the paid-in capital accounts of Crawford Shipyards:
Capital Stock . . . . . . . . . . . . . . . . . . . . . $12,000,000
Additional Paid-in Capital . . . . . . . . . . . . 43,500,000
Explain the type of cash transaction that probably caused these credit changes, and illustrate the presentation of this transaction in a statement of cash flows.