The Stockholders' Equity section of the Balance Sheet of Carpenter Corporation on December 31, 2019, showed Cumulative Preferred8% Stock, $50par (1,590shares authorized,326shares issued); Common Stock, $22par (26,849shares authorized,11,554shares issued); and Retained Earnings of $1,010.The Notes to the Financial Statements in the Annual Corporate Report for 2019 indicate that the market values of the stock are $41per share (Cumulative Preferred) and $17per share (Common).Forecasts in the Annual Report also indicate that investments in future growth in 2020 are expected to result in sustained increased profits.In consideration of these matters, the Board of Directors has secured approval from the Securities and Exchange Commission for a bond issuance. The Board of Directors has also decided to forego paying dividends in 2019, and to repurchase shares of the corporation's common stock at par, with a view to reselling the stock when market rates rise with increased profitability.

On January 2, 2020, $206,226in10year,7% bonds with a market interest rate of9%, and interest payable semiannually, were issued for $184,136.On January 3, the corporation purchased2,085shares of its common stock at par.Profits soared during 2020, and on May 1, the corporation resold1,577shares of treasury stock, at $9above par.On June 30, bond interest was paid.On December 31, the corporation showed an after tax Net Income of $52,316.On December 31, bond interest was paid; and dividends were declared and paid.Common shareholders received $2.33per share.

What is theeffect ofthestock and bond transactions on Cashon the Balance Sheet on December 31, 2020?