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问题如下：

Assume U.S. GAAP applies unless otherwise noted. Jaderong Plinkett Stores reported net income of $25 million, which equals the company’s comprehensive income. 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?

选项：

A.Issuance of common stock $42 million; dividends paid of $10 million. B.Issuance of common stock $38 million; dividends paid of $10 million. C.Issuance of common stock $42 million; dividends paid of $40 million.

解释：

The increase of $42 million in common stock and additional paid-in capital indicates that the company issued stocks during the year. The increase in retained earnings of $15 million indicates that the company paid $10 million in cash dividends during the year, determined as beginning retained earnings of $100 million plus net income of $25 million, minus ending retained earnings of $115, which equals $10 million in cash dividends.