You are almost finished preparing your firm's full direct method SCF. But after completing the first two steps in the format free approach that you learned in class, there remain two accounts whose change for the period hasn't been explained. These are: (1) Common stock increased $4,000; and (2) Treasury stock increased $4,000. Choose the correct reporting for the SCF. (Choose one of the following)

-no reporting needed because the F cash flows cancel each other

-F: 4,000; F: (4,000)

-F: 4,000; I: (4,000)

-F: (8,000)

-I: 4,000; I: (4,000)