1.On August 1, 2018, Towson Corp., declared a 10% stock dividend on its common stock when the market value of the common stock was $14 per share. The balance in the common stock account, before the stock dividend was declared, was $800,000. The par value of all common stock is $10. What is the total dollar amount credited to additional paid in capital - common stock on August 1, 2018?

2.Easton Company prepares annual adjusting entries only. During the third quarter of Fiscal Year 2018, Easton Company acquired the following trading securities:

Date	Company	# of Shares	Price per Share
8/15	X Company	1,500	$40
9/25	Y Company	1,250	30
9/30	Z Company	1,000	24

On November 10th, Easton Company sold the Y Company stock for $31 per share. On December 15th, Z Company paid dividends of $0.12 per share. The following were the year-end market values:

Company	FMV per Share
X Company	$45
Y Company	15
Z Company	27

What the total dollar values that Towson Company should record for the Unrealized Gain or (Loss) on Trading Securities for 2018? Enter a Loss as a negative number.