27) Revival Corporation's annual report is as follows. March 31, 201 March 31, 201 Net Income $423 Total Stockholders Equity Stockholders' Equity attributable to Preferred Stock $4.200,000 $5,0 0 Number of Common Shares Outstanding 275,464 192,1 Based on the information provided above, find the earnings per share of Revival Corporation as of N 31, 2015. A) $1.81 B) $1.49 C) $(2.20) D) $2.20 28) Andy and lan formed a partnership on April 1, 2015. Andy contributes equipment, 28) purchased at a price of $85,000 on April 1, 2014, to the business. The accumulated depreciation of the equipment is $15,000. The current market value of the equipment is $75,000. The value of the equipment recorded in the partnership journal is A) $75,000 B) $70,000 C) $60,000 D) $85,000 ) Affordable Garden Imports issued 500,000 shares of $1 par common stock at $5 per 29) share. Which journal entry correctly records the issuance of this stock