You are a CFO for a mid-size private company that sells premium organic foods. The company seeks to expand and raise additional capital by going public (selling an initial public offering (IPO) of stock). Although going public brings many growth opportunities for the company, it imposes stricter requirements on the company's financial reporting and places management under greater pressure for improved firm performance. You are responsible for overseeing the process of company financial reporting and ensure that financial statements are prepared in compliance with GAAP (Generally Accepted Accounting Principal). You also assist the company CEO in analyzing company performance and managing product costs. When the company issues stock for cash, what is the impact of this transaction on firm financial statements