A corporation had 140,000 shares of common stock authorized and 60,000 shares outstanding at December 31, Year 5 . The following events occurred during Year 6 : April 30 Declared 10x stock dividend May 30 Purchased 20,600 shares September 1 Reissued 10,000 shares October 38 Declared 2-for-1 stock split At December 31, Year 6 , how many shares of common stock did this corporation have outstanding? 126,000120,000112,000132,000 A corporation declared and distributed the two different stock dividends, one at 10% of the shares outstanding and the other at 40% of the shares outstanding. Below is shown the fair value and the par value of the stock on declaration date. What is the total amount that should be debited to retained earnings for these two stock dividends? 570,000 580,000 $72,500 $62,500