What is the primary difference between issuing par value stock and generating revenue?

• A. Issuing stock increases liabilities, while generating revenue decreases assets.
• B. Issuing stock involves selling equity, while generating revenue involves selling goods or services.
• C. Issuing stock is a form of debt financing, while generating revenue is a form of equity financing.
• D. Issuing stock decreases equity, while generating revenue increases liabilities.

Answer: (B)