5-7

A stock dividend is recorded with a transfer from: Contributed capital to retained earnings. Retained earnings to contributed capital. Retained earnings to assets. Contributed capital to assets. Assets to contributed capital. Book value per common share is computed by: Multiplying the number of common shares outstanding times the market price per common share. Dividing total assets by the number of shares outstanding. Dividing stockholders' equity applicable to common shares by the number of common shares outstanding. Multiplying the number of common shares outstanding by par value per share. Dividing the number of common shares outstanding by stockholders' equity applicable to common shares. Book value per share: Reflects the value per share if a company is liquidated at balance sheet amounts. Is assets divided by equity. Is assets divided by the number of common shares outstanding. Measures the worth of assets. Is equal to par value per share