During 2014 the following transactions occurred for Snow Corporation. Jan. 15 - Repurchased 3,000 shares of its own common stock at $10 per share. The par value of the shares were $8. Feb. 15- Resold 800 of 3,000 shares at $15 per share. The entry to record the January 15 transaction is: .11. 30,00030,000 Treasury Stock, Common b. Treasury Stock, Common 30,000 24,000 24,000 30,000 24,000 24,000 c. Treasury Stock, Common d CashTreasury Stock, Common 12. The entraso record the February 15 transaction is: 12,000 Treasury Stock, Common Paid-in-Capital, Treasury Stock 8,000 4,000 6,400 6,400 12,000 b. Cash Treasury Stock, Common 6,400 Stock, Common 6,400 d. Cash Treasury Stock, Common 12,000 13. ABC Corp. for 2014 had a beginning normal retained earnings balance of $50,000. During the year, the stock dividends y had net income of $90,000. Cash dividends declared were $20,000 and were $25,000. How much is the ending retained earnings balance? a. $140,000 b. $95,000 c. $185,000 d. $5,000 JKL Corp had 20,000 shares of $10 par common stock issued and outstanding on 1/1/14. On 6/1/14, there was a 5:1 stock split. What is the new number of shares issued and outstanding and the new par value after the split? 14. Par Value 100,000 shares 4,000 shares 100,000 shares 4,000 shares S5 $2 $2 S50 d)