39. AMBA depreciation of $4,000. The joualery10.10,000 a. Cash plant assets that cost $20,000 and that had an accumulated journal entry to record the transaction is: Plant Assets b. Plant Assets 16,000 Cash 16,000 c. Cash 10,000 4,000 Loss on Sale of Plant Assets Plant Assets d. Cash 10,000 Loss on Sale of Plant Assets Plant Assets 16,000 e. none of the above Laguna's Corporation issued 30,000 shares of $5 par value common stock for $300,000. The journal entry to record the transaction is: a. Cash 1,50,000 150000 b. Cash c. Cash 300,000 Common Stock Additional Paid-In Capital 150,000 150,000 d. Cash 150,000 Aditional Paid-In Capital10,000 e. none of the above 41. When a partner invests assets other than cash into a partnership, those assets should be listed on the balance sheet at a. their original cost b. their carrying (book) value c. their fair market value d. the value the investing partner assigns to them e. none of the above