The Stockholders' Equity section of the Balance Sheet of Carpenter Corporation on December 31, 2019, showed Cumulative Preferred9% Stock, $47par (1,008shares authorized,414shares issued); Common Stock, $22par (25,663shares authorized,12,761shares issued); and Retained Earnings of $1,132.The Notes to the Financial Statements in the Annual Corporate Report for 2019 indicate that the market values of the stock are $40per share (Cumulative Preferred) and $18per 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, $225,903in10year,7% bonds with a market interest rate of9%, and interest payable semiannually, were issued for $185,963.On January 3, the corporation purchased2,165shares of its common stock at par.Profits soared during 2020, and on May 1, the corporation resold1,532shares of treasury stock, at $5above par.On June 30, bond interest was paid.On December 31, the corporation showed an after tax Net Income of $54,471.On December 31, bond interest was paid; and dividends were declared and paid.Common shareholders received $2.34per share.

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