3. Total shares issued less treasury shares are called shares 4. costs reduce the net proceeds from selling the shares, resulting in a lower amount of additional paid-in capital. 5. Both a stock split and a stock dividend will the number of shares outstanding and have on total stockholder's equity 6. indicates income eamed by each share of common stock 7. If the effect of a conversion or exercise of potential common stock increases Eamings Per Share then the security is considered to be Net Income less current period cumulative preferred stock dividends less non cumulative preferred stock dividends equals Investments in debt or equity securities acquired principally for the purpose of selling them in the near term are classified as 8. 9. 10. When a company acquires an investment, not for an active trading account or to be held to maturity, the company classifies its investment as 11. It is presumed that an investor has the ability to exercise over the investee when it owns betwee 20% and 50% of the investees voting shares. 12. when a company acquires more than 50% of the voting stock of another company they are referred to as the and the other company is referred as the