23. The price-earnings ratio is calculated by dividing: A. Market price per share by earnings per share B. Earnings per share by market value per share C. Dividends per share by earnings per share D. Dividends per share by market value per share E. Market price per share by dividends per share 24. Dividend yield is cash dividends per share paid to common shareholders divided by the: A. Common stock's market price per share B. Earnings per share C. Price-to-earnings ratio D. Amount of retained earnings E. Amount of cash 25. A corporation issued 5,000 shares of $10 par value common stock in exchange for some land with a market value of S60,000. The entry to record this exchange is: A. 60,000 Land 50,000 Common Stock Contributed Capital in Excess of Par Value, Common 10,000 Stock B. 6000060.000 Land. Common Sock C. 50,000 Land 50,000 Common Stock D. 50,000 Common Stock Contributed Capital in Excess of Par Value, Common Stock... 10,000 Land E. 60000 60.000 Common Stock Land 23. The price-earnings ratio is calculated by dividing: A. Market price per share by earnings per share B. Earnings per share by market value per share C. Dividends per share by earnings per share D. Dividends per share by market value per share E. Market price per share by dividends per share 24. Dividend yield is cash dividends per share paid to common shareholders divided by the: A. Common stock's market price per share B. Earnings per share C. Price-to-earnings ratio D. Amount of retained earnings E. Amount of cash 25. A corporation issued 5,000 shares of $10 par value common stock in exchange for some land with a market value of S60,000. The entry to record this exchange is: A. 60,000 Land 50,000 Common Stock Contributed Capital in Excess of Par Value, Common 10,000 Stock B. 6000060.000 Land. Common Sock C. 50,000 Land 50,000 Common Stock D. 50,000 Common Stock Contributed Capital in Excess of Par Value, Common Stock... 10,000 Land E. 60000 60.000 Common Stock Land