2. A firm issued 10,000 shares of $10 par-value common stock, receiving proceeds of $25 per share. The accounting entry for the paid-in capital in excess of par account is A) $50,000 B) $80,000 C) $100,000 D) $150,000 3. In 2016, Southwest Airlines had negative net working capital of $1,930 million and current liabilities of $3,630 million. The firm's current assets are: A) $3,152 million B) $4,844 million C) $5,560 million D) $6,800 million