A. Roberson Corporation was organized on January 1, 2014, with authorized capital of 750,000 shares of $10 par value common stock. During 2014, Roberson issued 30,000 shares at $12 per share, purchased 3,000 shares of treasury stock at $13 per share, and sold 3,000 shares of treasury stock at $14 per share. What is the amount of Additional paid-in capital on December 31, 2014?

B. Roberson Corporation purchases 3,000 shares of its own $5 par common stock for $8 per share, recording it at cost. What will be the effect on total stockholders' equity?

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