Avatar Auto Parts Company uses the indirect method to prepare its statement of cash flows. Refer to the following portion of the comparative balance sheet:

Avatar Company

Comparative Balance Sheet

December 31, 2014 and 2013

	2014	2013	Increase/decrease
Common Stock	$16,000	$12,000	$4,000
Retained Earnings	113,000	74,000	39,000
Treasury Stock	(8,000)	(5,000)	(3,000)
Total equity	$121,000	$81,000	$40,000

Note: 1) There was no retirement of stock during the year. 2) There were no sales of treasury stock during the year. Which of the following statements would be true?

		There was a negative cash flow of $4,000 from the issuance of Common Stock.
		There was a positive cash flow of $4,000 from the issuance of Common Stock.
		There was positive cash flow of $16,000 from issuance of Common Stock.
		There was zero net cash flow from transactions involving Common Stock.