Can someone please provide the answers so I can check my work?

Baldwin Corporation

Excerpts from the Statement of Financial Position for Baldwin Corporation as of September 30, Year 5, are presented below.

Cash	$ 950,000
Accounts receivable (net)	1,675,000
Inventories	2,806,000
Total current assets	$5,431,000

Accounts payable	$1,004,000
Accrued liabilities	785,000
Total current liabilities	$1,789,000

The Board of directors of Baldwin Corporation met on October 4, Year 5, and declared regular quarterly cash dividends amounting to $750,000 ($0.60 per share). The dividend is payable on October 25, Year 5, to all shareholders of record as of October 12, Year 5.

Assume that the only transactions to affect Baldwin Corporation during October Year 5 are the dividend transactions and that the closing entries have been made.

75. Refer to the Baldwin Corporation example. Baldwins total shareholders' equity would be

a.	unchanged by the dividend declaration and decreased by the dividend payment.
b.	decreased by the dividend declaration and increased by the dividend payment.
c.	unchanged by either the dividend declaration or the dividend payment.
d.	decreased by the dividend declaration and unchanged by the dividend payment.
e.	none of the above

76. Refer to the Baldwin Corporation example. If the dividend declared by Baldwin Corporation had been a 10 percent stock dividend instead of a cash dividend, Baldwins current liabilities would have been

a.	decreased by the dividend declaration and increased by the dividend distribution.
b.	unchanged by the dividend declaration and increased by the dividend distribution.
c.	unchanged by the dividend declaration and decreased by the dividend distribution.
d.	unchanged by either the dividend declaration or the dividend distribution.
e.	none of the above.

77. Refer to the Baldwin Corporation example. If the dividend declared by Baldwin Corporation had been a ten percent stock dividend instead of a cash dividend, Baldwins total shareholders' equity would have been

a.	decreased by the dividend declaration and increased by the dividend distribution.
b.	unchanged by the dividend declaration and increased by the dividend distribution.
c.	increased by the dividend declaration and unchanged by the dividend distribution.
d.	unchanged by either the dividend declaration or the dividend distribution.
e.	none of the above

100. A firm owns 1,000 treasury shares which it acquired for $15 per share (par value $1). The firm sells 500 of the treasury shares for $20 per share. Using the cost method, what is the entry to record the sale of the treasury stock using the cost method?

a.	Cash 10,000 Common Stock-Treasury Shares 10,000
b.	Cash 10,000 Common Stock-Treasury Shares 7,500 Add'l Paid-in Capital-Treasury Stock 2,500
c.	Cash 10,000 Common Stock-Treasury Shares 500 Add'l Paid-in Capital-Treasury Stock 9,500
d.	Cash 10,000 Common Stock-Par 1,000 Common Stock-Treasury Shares 11,000
e.	Common Stock-Treasury Shares 11,000 Cash 10,000 Common Stock-Par 1,000

104. The following was abstracted from the accounts of the Anderson Corp. at year-end:

Total income since incorporation ......................	$420,000
Total cash dividends paid .............................	130,000
Proceeds from sale of donated stock ...................	45,000
Total value of stock dividends distributed ............	30,000
Excess of proceeds over cost of treasury stock sold ...	70,000

What should be the current balance of Retained Earnings?

a.	$260,000
b.	$290,000
c.	$305,000
d.	$335,000
e.	None of these answers is correct.