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23. Jaderong Plinkett Stores reported net income of $25 million. The company has no outstanding debt. Using the following information from the comparative balance sheets (in millions), what should the company report in the financing section of the statement of cash flows in 2010? Balance Sheet Item 12/31/2009 12/31/2010 Change Common stock $100 $102 $2 Additional paid-in capital common stock $100 $140 $40 Retained earnings $100 $115 $15 Total stockholders’ equity $300 $357 $57 A. Issuance of common stock of $42 million; dividends paid of $10 million. B. Issuance of common stock of $38 million; dividends paid of $10 million. C. Issuance of common stock of $42 million; dividends paid of $40 million. 这个题目选A，想请教下老师为什么增发了42m 的common stock在表里面 Common stock 行只显示变动2？