Company P acquired 75% of the outstanding common stock of the Company S by issuing common stock with a market value of $650,000 on January 1,2016 . The balance sheet of Company S was as follows on the acquisition date: The market values were as follows: Inventory, $180,000; Land, \$150,000; Building, $600,000. What is the amount that will appear as Cash Provided (Used) by Financing Activities as a result of this purchase? $560,000 $100,000 0 $75,000 $560,000 $100,000 0 $75,000