Louisiana Company uses the indirect method to prepare its statement of cash flows. Refer to the following portion of the comparative balance sheet: Louisiana Company Comparative Balance Sheet December 31, 2018 and 2017 Common Stock Retained Earnings Treasury Stock Total Equity 2018 $32,000 122,000 (12,000) $142,000 2017 $2,500 77,000 (8,100) $71,400 Increase/ (Decrease) $29,500 45,000 (3.900) $70,600 O A $12,000 negative cash flow O B. $3,900 of positive cash flow O C. $3,900 negative cash flow D. zero net cash flow Note 1. There were no stock retirements during the year 2. There were no sales of treasury stock during the year Compute the cash flow from transactions involving treasury stock