A company issued 80 shares of $ 100 par value stock for $ 13,000 cash. The total amount of paid-in capital in excess of par is:

	$100
	$ 800
	$ 5,000
	$ 8,000
	$ 13,000

Shamrock Company had net income of $45,000. On January 1, there were 9,500 shares of common stock outstanding. On April 1, the company issued an additional 2,750 shares of common stock. The company declared a $3,300 dividend on its noncumulative, nonparticipating preferred stock. There were no other stock transactions. The company has an earnings per share of:

$3.61

$3.40

$4.39

$3.89

$4.74

A company has 64,000 shares of common stock outstanding. The stockholders' equity applicable to common shares is $992,000 and the par value per common share is $10. The book value per share is:

rev: 12_15_2014_QC_CS-1293

	$0.06
	$1.55
	$10.00
	$15.50
	$155.00