2. In August of 2016 a company issued subscribed stock and recorded the following journal entry: Cash (1,000 shares x $104 x.10) Subscriptions receivable $10,400 $93,600 Preferred Stock Subscribed Additional Paid in Capital-PS $100,000 $4,000 Full payment was made for the subscribed stock on November 1. Prepare the November 1, 2016 journal entry. 3. The shareholders' equity of a company is as shown: Common stock, $10 par APIC-CS Retained Earnings Total Shareholders' Equity $200,000 $100,000 $150,000 $450,000 If the company issued a 6% stock dividend during the year, what would total shareholders' equity be after the dividend was issued? At the beginning of 2016 a company had 7,000 shares of common stock outstanding. On August 1, 2016, the company issued another 2,000 shares of common stock. On December 1, 2016 the company issued a 2-for-1 stock split. What nantit of common shares would be used in the 2016 Basic Earnings Per Share calculation? 4