A company recorded the following journal entry:

Dr$.$ Equipment $15,000$

Cr$.$ Common shares $15,000$

The impact on the Statement of Cash Flows is:

$$15,000$ is subtracted in Investing Activities and $$15,000$ is added in Financing Activities.

$$15,000$ is added in Investing Activities and $$15,000$ is subtracted in Financing Activities.

The transaction is just reported in a note to the Statement of Cash Flows.

Financing Activities would report both an addition of $$15,000$ and a subtraction of $$15,000.$