The following account balances relate to the stockholders' equity accounts of Crane Corp. at year$-$end.

$2022$

Common stock, $10,500$ and $10,000$ shares, issued and

A small stock dividend was declared and issued in $2022.$ The market price of the shares issued was $$10,500.$ Cash dividends of

$$15,000$ were declared and paid in both $2022$ and $2021.$ The common stock and preferred stock have no par or stated value.

$($a$)$ What was the amount of net income

$($b$)$ would be classified on the statement of cash flows. Common stock Dividends

c$).$ Indicate where each of the cash inflows or outflows identified in