14. A corporation issues 6,000 shares of $5 par value common stock for $8 cash per share. Create the journal entry to record this transaction. 15. A company reports net income of $75,000. Its weighted-average common shares outstanding is $19,000. It has no other stock outstanding. What is its earnings per share. 16. A company paid cash dividends of $0.81 per share. Its earnings per share is $6.95 and its market price per share is $45.00. What is its dividend yield?