3) 3) Smith Company exchanges assets to acquire a building. The market price of the Smith stock on the exchange date was $35 per share and the building's book value on the books of the seller was $250,000. Which of the following is incorrect for Smith Company when Smith issues 10,000 shares of $10 par value common stock and pays $20,000 cash in exchange for the building? A) Stockholders' equity increases $350,000. B) The common stock account increases by $100,000. C) The additional paid-in capital account increases by $100,000. D) The building account increases by $370,000