UDLIUILLU J. JPLS Whitney's was organized on January 1, 2021. The firm was authorized to issue 100,000 shares of $5 par value common stock. During 2021, Whitney had the following transactions relating to stockholders' equity: Issued 30,000 shares of common stock at $7 per share. Issued 20,000 shares of common stock at $8 per share. Reported a net income of $100,000. Paid dividends of $50,000. What is the total amount recorded in the Common Stock account at the end of 2021? O $420.000. O $120,000 $470,000. $250,000. 0 $370.000. a) Decrease in accounts receivable Kf) Gain on the sale of equipment (b) Issuance of common stock Kg) Depreciation expense (c) Increase in interest receivable (h) Payment of dividends (d) Purchase of land 6) Decrease in utilities payable (e) Decrease in accounts payable kn) Increase in inventory How many of these items would be added to net income when using the indirect method to prepare the operating activities section of the statement of cash flows