as treasury stock gain at December 31? 900.00 pcI sre t report should Baker CIS $980,000 b. $0 c. $400,000 d. $200,000 2. Balm Co. had 100,000 shares of common stock outstanding as of January 1. The following events occurred during the year: 4/1 Issued 30,000 shares of common stock. 6/1 Issued 36,000 shares of common stock. 7/1 Declareda 5% stock dividend. 000 9/1 Purchased as treasury stock 35,000 shares of its common stock. Balm used the cost method to account for the treasury stock. What is Balm's weighted average of common stock outstanding at December 31? a. 150,675 131,000 c. 139,008 d. 162,342 its pension plan on January 2 of the current year. It also granted llactiv e and