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Thurman Corporation issued 280,000 shares of $0.50 par value capital stock at its date of incorporation for cash at a price of $4.0 p first year of operations, the company earned $120,000 and declared a dividend of $34,000. At the end of this first year of operation Common Stock account is: $1,120,000. $140,000. $1,206,000. $1,137,000. Land is purchased for $212,000. Additional costs include a $14,700 fee to a broker, a survey fee of $2,400, $2,250 to construct a fe $9,500. What is the cost of the land? $238,600. $212,000. $238,450. $241,000. If a retail store has a current ratio of 2.5 and current assets of $195,000, the amount of working capital is: $117,000. $380,000. $330,000. $78,000. At the start of the current year, Minuteman Corporation had a credit balance in the Allowance for Doubtful Accounts of $3,000. Du monthly provision of 2% of sales was made for uncollectible accounts. Sales for the year were $960,000, and $6,200 of accounts re off as worthless. No recoveries of accounts previously written off were made during the year. The yearend financial statements sh Uncollectible accounts expense of $6,200. Uncollectible accounts expense of $22,200. Allowance for Doubtful Accounts with a credit balance of $16,000. Allowance for Doubtful Accounts with a credit balance of $9,200. Clark Imports sold a depreciable plant asset for cash of $46,000. The accumulated depreciation amounted to $78,000, and a loss of on the sale. Under these circumstances, the original cost of the asset must have been: $121,800. $80,200. $75,800. $126,200