The issuance of common stock and declaration and payment of cash dividends will result in the following:

Increase in financing activities for the issuance and a decrease in financing activities for the dividends.

Increase in investing activities for the issuance and a decrease in financing activities for the dividends.

Increase in financing activities for the issuance and a decrease in investing activities for the dividends.

Decrease in financing activities for the issuance and a decrease in financing activities for the dividends.

Blue, Incorporated, reported net cash flows from operating activities of $$120,000,$ cash flows from investing activities of $$300,000,$

cash flows from financing activities of $$80,000,$ and average total assets of $$2,500,000.$ The company's cash flow on total assets ratio

$($stated as a percentage rounded to one decimal point$)$ is

$4\mathrm{.}8\%$

$0\mathrm{.}2\%$

$3\mathrm{.}2\%$

$12\mathrm{.}0\%$