. How many Common Stock shares are outstanding at 12/31/2012? (HINT: Remember that the treasury shares purchased on 12/31/2012 were Preferred Shares, not Common Shares) . If this company had a common stock 3-1 stock split on Dec. 31, 2012: a. How many shares would there be after the split? b. What is the par value per share in dollars after the split? . Does the Carrying Value of the Bonds Payable and Premium increase or decrease over the life of the bonds? . What will be the balance in the Mortgage Payable Account atJan. 31, 2013 after the second monthly payment is made