A company had $4 million in bonds outstanding that were convertible into common stock at a conversion rate of 100 shares per $1,000 bond. In 2011, all of the outstanding bonds were converted into common stock. The company's average share price for 2011 was $15. The company's statement of cash flows for the year ended Dec 31, 2011 should most likely include: cash flows from financing + $4 million from issuance of common stock and - $4 million from retirement of bonds cash flows from financing +86 million from issuance of common stock and -S4 million from retirement of bonds and cash flows from investing of - $2 million for a loss on the retirement of bonds a footnote describing the conversion of the bonds into common stock