2. The par value of shares issued is normally recorded in the: A. Additional Paid-in Capital account B Common Stock account. C. Retained Earnings account. D. Treasury Stock account. 3. Hayes Corporation issues 100 shares of its no-par value common stock for $15 per share. The entry to record the issuance will include a: A. Debit to Cash $1,500. B. Credit to Additional Paid-In Capital S1,400. C. Credit to Common Stock of $100. D. All of these. 4. The corporation's own stock that has been issued and then repurchased by the company is referred to as: A. Preferred Stock. B. Authorized Stock C. Treasury Stock D. Common Stock 5. The Retained Earnings balance reported on the balance sheet typically is affected by: A. Net income. B. Issuance of Common Stock C. Dividends paid. (D. Both A and C. 5. Outstanding common stock specifically refers to: A. Stock that is performing well. B. Stock that has been authorized for issuance. C. Stock issued plus treasury stock. D. Stock in the hands of stockholders. When a company issues 25,000 shares of Si par value common stock for $10 per share, the journal entry for this issuance would include: A. A debit to Cash for $25,000. B. A debit to Additional Paid-in Capital for $25,000. C. A credit to Additional Paid-in Capital for $250,000. D. A credit to Common Stock for $25,000. A company issued 1,000 shares of Si par value preferred stock for $5 per share. What is true about the journal entry to record the issuance? A. Debit Preferred Stock $5,000. B. Credit Cash $5,000. C. Credit Preferred Stock $5,000. D. Credit Additional Paid-In Capital S4,000