On 1st January 2018 company issued shares of Rs.10,00,000 and paid Rs. 10,000 as Share Issue Expense. The amount is shown in Financing Activities in the cash flow statement:

1
Rs. 9,10,000 as Inflow
2
Rs. 10,00,000 as Inflow and Rs. 10,000 as Outflow.
3
Rs. 10,10,000 as Inflow.
4
Rs. 10,00,000 as outflow from Shares and Rs. 10,000 as Inflow for Share Issue Expenses
5
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