4. Roberto Corporation was organized on Jamuary 1. 2018. The firm was authorized to issue 100,000 ng 2018, Roberto had the following transactions relating to shares of S5 par common stock. Duri shareholders' equit Issued 10,000 shares of common stock at $7 per share. Issued 20,000 shares of common stock at $8 per share. Reported a net income of $100,000. Paid dividends of $50,000. Purchased 3,000 shares of treasury stock at $10 (part of the 20,000 shares issued at $5) What is total shareholders' equity at the end of 20187 A. $200,000 B. $250,000. C. S270.000. D. $300,000. Capacitantes #2: El estudiante describir el concepto de Ingreso Comprensivo y sus componentes. SELECT THE BEST ANSWER Accumulated other comprehensive income: A. is a liability B. might include prior service cost. C. includes accumulated pension expense D. is reported in the income statement. 2. A statement of comprehensive income does not include: A. Net income. B. Losses resulting from the return on assets exceeding expectations. C. Losses from changes in estimates regarding the PBO. D. Prior service cost. 3. Accumulated other comprehensive income is reported A. In the balance sheet as an asset. B. In the balance sheet as a liability. C. In the balance sheet as a component of shareholders' equity D. In the statement of comprehensive income. A statement of comprehensive income does nos include: A. Gains resulting from the return on assets exceeding expectations B. Gains and losses on unsold held-to-maturity securities. C. Losses resulting from the return on assets falling short of expectations. D. Prior service cost 4