at the beginning of the year, cashews, inc. had $10,000 common stock and $90,000 additional paid-in capital. at year end, cashews, inc. had $30,000 common stock and $270,000 additional paid-in capital. during the year, cashews' net income was $30,000, and it paid a $10,000 cash dividend. if the change in common stock and additional paid-in capital is due to new shares being issued, what is the amount of net proceeds from the stock issuance on the statement of cash flows?