14. Which of the following is correct for Smith Company when Smith issues 10,000 shares of $10 par value common stock and pays $20,000 cash in exchange for a building? The market price of the Smith stock on the exchange date was $35 per share and the building's book value on the books of the seller was $200,000 A. Total assets increase $350,000. B. Stockholders' equity increases $200,000. C. Stockholders' equity increases $330,000. D. Total assets increase $330,000