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Company A has 450,000 shares of $10 par value common stock outstanding. During the year, Hernandez declared a 10% stock dividend when the market price of the stock was $20 per share. Based on the result of the dividends declared during the year, which of the following statements are incorrect? O Stockholder's equity increased by $900.000 Common stock increased by $450,000 O Additional paid-in capital increased by $450.000 45,000 new shares will be issued O Roasten Corp.'s payroll for the pay period ended October 31, 2019 is summarized as follows: Federal Amount of Wages Subject Department Total Income Tax to Payroll Taxes Payroll Wages Withheld F.I.C.A Unemployment Factory $ 75,000 $ 9,000 $70,000 $32,000 Sales 22,000 3,000 16,000 12,000 Office 18,000 2.000 8,000 $115.000 $14,000 $94.000 $44,000 Assume the following payroll tax rates: F.I.C.A. for employer and employee 7% each Unemployment 3% What amount should Roasten accrue as its share of payroll taxes in its October balance sheet? $7,600 $7,900 $13,160 $21,600