问题如下：
If a company raises $20 million by new common stock's issurance, which of the financial statements will be impacted by this transaction?
选项：
A.Balance sheet, the statement of comprehensive income, and cash flow statement.
B.Income statement, statement of owners' equity.
C.Balance sheet, cash flow statement, and statement of owners' equity.
解释：
C is correct.
Balance sheet is increased by assets ( $20 million cash) and equity (new common stock). The $20 million is a cash inflow from financing and shows in the cash flow statement. It is also an increase in contributed capital and shows in the statement of owners' equity . The income statement is not affected by new common stock's issurance.
老师，这一题如果B选项中再加一个cash flow statement 也是正确的？
