may I have answer with sulotion please?

Cash Flow Analysis Robot-One Inc.: (Part 1 of 2) A company had the following information in their income statement and balance sheet: Income Statement Net Income for the year was $87,000 Balance Sheet Common Shares Beg. Balance $249,000 End Balance $388,000 Retained Earnings Beg. Balance $115,000 End Balance $121,000 A non-cash dividend of dividend was given of $16,000 For part 1 of this question: What was the total cash collected from the issuing of common shares? a) $ 74,000 b) $ 107,000 c) $ 139,000 d) $ 123,000 e) $ 90,000 L