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Thene are only 8 questions on this quiz, each is worth 1.25 points. 1. The legal capital of a firm (amount in Common Stock account) is unaffected by a stock split. a. true b. false 2. If stock is issued with no par or stated value, then there will be no 'Additional Paid-in Capital' account. a. true b. false 3. Sally Jones acquired 5,000 shares of $5 par value stock in exchange for land valued by an appraiser at $50,000. Her brother, John Jones, bought many same company's shares on the same day for $9 cash per share. Which of the following should be used to record the value of the land on the company's books? a. the $5 par value of the stock (a total value of $25,000 for the shares Sally received: $5 par value per share x5,000 shares) b. the $9 per share cash value of the shares, as established by John's transaction (a total value of $45,000 for the shares Sally received: 59 per share 5,000 shares). c. a price determined by the company's chief accounting officer. d. the $50,000 appraised value of the land. 4. A company purchases 300 shares of treasury stock for $110 per share. It later reissues (sells) 50 of the shares for $114 per share. The entry made when the 50 shares are reissued would include a credit to: a. Paid-in Capital, Treasury Stock for $200. b. Retained Earnings for $700. c. Gain on Sale of Treasury Stock for $200. d. Treasury Stock for $5,700. 5. Which of the following will increase total stockholder's equity? a. purchase of treasury stock b. stock split c. sale of treasury stock d. stock dividend 6. A company has 12,000 shares outstanding from 1/1 to 5/31, and 18,000 shares outstanding from 6/1 to 12/31. What is the weighted average number of shares used in camings per share calculation? a. 14,500 b. 15,000 c. 15,500 d. 16,000