Company A exchanged equipment for similar equipment and received 515,000 in the exchange. The information about Company As old equipment is as follows If the exchange lacks commercial substance, Company A would record a gain/(loss) of: $4,400(56,200)$2,700$45,000 Stockhoiders' equity of Company A is as follows: The current market price of Company A's stock is $23 per share. Company A declares a 15% stock dividend. The entry to record the declaration will: increase Retained Earnings by $112,500 increase Retained Earnings by $517,500 decrease Retained Earnings by $517,500 decrease Retained Earnings by $112,500 Company A would record goodwill of: $104,000 552,000 50 $78,000