Mississauga Mining Co. made a net income of $25 million in 2007, after the deduction of amortization expense of $8 million, interest of $5 million and taxes of $10 million. During 2007, it issued new shares for $15 million and used the proceeds to repay loans of $10 million; the remainder went into the bank's current account. The retained earnings brought forward at the start of 2007 were $60 million. There were 125,000 common shares in issue at the end of 2007. The cash received from the sale of the shares would be shown in Select one: O a. (a), (b) & ( c ) O b. the balance sheet O c. the statement of cash flows O d. the statement of retained earnings O e. (a) & (b), but not (c)