CHAPTER 5 2 Communicating and Interpreting Accounting Information Stock Issuances and the Statement of Stockholders' Equity E5-12 In a recent year, Coach, Inc., a designer and marketer of handbags and other accessories, issued 12,100 shares of its $0.01 par value stock for $344,000 (these numbers are rounded). These additional shares were issued under an employee stock option plan. Prepare the line on the statement of stockholders' equity that would reflect this transaction. The statement has the following columns: LO5-3 Common Stock Total Additional Retained Stockholders Paid-in Shares Earnings Equity Amount Capital E5-13 LO5-3 Inferring Stock Issuances and Cash Dividends from Changes in Stockholders' Equity giant public utility operating in northern and central California :Ged balances in its