Jaderong Plinkett Stores reported net income of $25 million. Th e company has no outstanding debt. Using the following information from the comparative balance sheets (in millions), what should the company report in the fi nancing section of the statement of cash fl ows in 2010?

Balance Sheet Item 12/31/2009 12/31/2010 Change Common stock $100 $102 $ 2 Additional paid-in capital common stock $100 $140 $40 Retained earnings $100 $115 $15 Total stockholders’ equity $300 $357 $57 A . Issuance of common stock of $42 million; dividends paid of $10 million.

B . Issuance of common stock of $38 million; dividends paid of $10 million.

C . Issuance of common stock of $42 million; dividends paid of $40 million.