The following account balances relate to the stockholders' equity accounts of Chipo Corp. at year-end. A small stock dividend was declared and issued in 2014. The market value of the shares was $10, 790. Cash dividends were $15, 390 in both 2014 and 2013. The common stock has no par or stated value. (a) What was the amount of net income reported by Chipo Corp. in 2014? (b) Determine the amounts of any cash inflows or outflows related to the common stock and dividend accounts in 2014. (c) Indicate where each of the cash inflows or outflows identified in (b) would be classified on the statement of cash flows