Answer: Option B
Explanation: In simple words, financing activities refers to the activities which are focused towards financing the operations of the business. These activities generally involves transactions in equity or debt securities etc.
Issuing common stock to stockholders will bring fund to the company and also will bring a change in the capital structure of the company. All the other options describe the operating and investing activities of the business.
Thus, from the above we can conclude that the correct option is B.
