Marshall Company issued $250,000 stock in exchange for a piece of land. How would Marshall report this transaction on the Statement of Cash Flows?

a) Half of the amount would be reported as a cash inflow for financing activities and half would be reported as a cash outflow for investing activities.

b) This transaction would not be reported on the Statement of Cash Flows.

c) As a cash inflow for financing activities

d) As a cash outflow for investing activities