TV 11 In a statement of cash flows, proceeds from issuing equity instruments should be classified as cash inflows from Financing activities. Operating activities. o Investing activities. O Lending activities. 54 Beck Corp. issued 200,000 shares of common stock when it began operations in Year 1 and issued an additional 100,000 shares n Year 2. Beck also issued preferred stock convertible to 100,000 shares of common stock. In Year 3, Beck purchased -5,000 shares of its common stock and held it in treasury. At the end of Year 3, how many shares of Beck's common stock were outstanding? O 325,000 400,000 225,000 300,000 O