Assume common stock is issued by a corporation for a cash price above par value. The total increase in assets caused by the transaction will be: a. Increase in Additional Paid-in-Capital O b. Cash price less par value Oc. Cash price plus par value O d. Par value e. Par value plus increase in additional Paid-in-Capital The following accounts appear in the ledger of Sayre Corporation on December 31: Preferred Stock $30,000 Common Stock 46,000 Additional Paid-in Capital, Preferred 7,000 Additional Paid-in Capital, Common 18,000 Retained Earnings 40,000 A balance sheet prepared on December 31 would report total stockholders' equity of: Select one: a. $76,000 Ob. $83,000 c. $101,000 Od. $141,000 e. $134,000