The balance in retained earnings at December 31, 2020 was $1437000 and at December 31, 2021 was $1167000. Net income for 2021 was $1029000. A stock dividend was declared and distributed which increased common stock $500000 and paid-in capital $160000. A cash dividend was declared and paid. The stock dividend should be reported on the statement of cash flows (indirect method) as O an outflow from financing activities of $660000. O Stock dividends are not shown on a statement of cash flows. O an outflow from financing activities of $500000. O an outflow from investing activities of $660000