Bonita Corporation began business by issuing 179900 shares of $5 par value common stock for $30 per share. During its first year, the corporation sustained a net loss of $29500. The year-end balance sheet would show O Common stock of $5397000. O Total paid-in capital of $5367500. O Common stock of $899500. O Total paid-in capital of $929000. Car and Auto Sisters had retained earnings of $18200 on the balance sheet but disclosed in the footnotes that $2900 of retained earnings was restricted for plant expansion and $800 was restricted for bond repayments. Cash of $1900 had been set aside for the plant expansion. How much of retained earnings is available for dividends? O $14500 O $15300 O $18200 $12600 Concord, Inc., has 11400 shares of 4%, $100 par value, noncumulative preferred stock and 114000 shares of $1 par value common stock outstanding at December 31, 2018. If the board of directors declares a $199300 dividend, the O preferred stockholders will receive $45600 and the common stockholders will receive $153700. O preferred stockholders will receive the entire $199300 O $45600 will be held as restricted retained earnings and paid out at some future date. O preferred stockholders will receive 1/10th of what the common stockholders will receive. The Marigold Corporation issues 7600 shares of $100 par value preferred stock for cash at $125 per share. The entry to record the transaction will consist of a debit to Cash for $950000 and a credit or credits to O Preferred Stock for $760000 and Paid-in Capital in Excess of Par-Preferred Stock for $190000. O Paid-in Capital from Preferred Stock for $950000. O Preferred Stock for $760000 and Retained Earnings for $190000. O Preferred Stock for $950000