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On January 1, Year 1, Hardy Company had a balance of $100,500 in its Common Stock account. During Year 1, Hardy paid $39,600 to purchase treasury stock. Treasury stock Is accounted for using the cost method. The balance in the Common Stock account on December 31, Year 1 , was $132,000. Assume that the common stock is no par stock. Required a. Determine the cash inflow from the issue of common stock. b. Prepare the financing actlvities section of the Year 1 statement of cash flows. Note: Amounts to be deducted should be indicated with o minus sign