A. There was zero net cash flow from transactions involving Common Stock. B. There was a negative cash flow of $4,700 from the issuance of Common Stock. Note: 1. There was no retirement of stock during the year. 2. There were no sales of treasury stock during the year. 3. Common Stock was issued for cash. Which of the following statements is correct? C. There was positive cash flow of $17,000 from issuance of Common Stock. D. There was a positive casifflow of $4,700 from the issuance of Common Stock