A company issued 1,000 shares of $10 par value common stock due to a previously declared stock dividend; the market value at both the date of declaration and distribution was $12 per share. Which of the following correctly describes the reporting of this stock issue within the financing activities section of the cash flow statement? a) A cash outflow of $10,000 b) A cash outflow of $2,000 c) A cash outflow of $12,000 d) There is no cash flow