At the date of declaration, all are true about a property dividend except: O A property dividend results in a reduction to Additional Paid-In Capital. A property dividend results in a reduction to Retained Earnings A property dividend results in a reduction of Total Stockholders' Equity O A property dividend can generate a gain or loss based on the property's relative fair value and book value. Which of the following is true about direct costs companies incur to sell stock? O All of these answers are correct. O These costs include underwriting costs. They are accounted for as a reduction to additional paid-in capital. They do not meet the definition of an expense. Which of the following is not true when a company allocates a transaction price to separate performance obligations in Step 4 of the revenue recognition process? The allocation should be based on the dollar allocations specified in the contract. Companies should use an adjusted market assessment approach, if possible. Companies can use different methods to allocate the transaction price, depending on the circumstances. The allocation should be based on the relative fair values of the performance obligations