From the Following List, Identify Each Item as Operating (O) $\mathrm{N}$

Multiple Choice

From the following list, identify each item as operating (O) , investing (I) , financing (F) , or not separately reported on the statement of cash flows (N) .
-Issuance of common stock for cash

A) Operating-O
B) Investing-I
C) Financing-F
D) Not separately reported- $\mathrm{N}$