An example of good internal control over Accounts Receivable? is:

A.

there are separate employees for cash?handling

and cash?accounting duties.

B.

The employee who handles the daily cash receipts also records Accounts Receivable transactions.

C.

The employee who opens the mail is also in charge of recording Accounts Receivable.

D.

All of the above are examples of good internal controls.

?Salty's Seafood has?2,000 shares of? $12 par common stock outstanding. During the current?year, the company distributed a? 10% stock dividend. The market value of the stock at that time was?$19/share. After the?distribution, Salty's total? Stockholders' Equity should increase or decrease? by:

A.$1,400.

B $0.

C.($3,800).

D.$2,400.