If a company offers additional considerations to convertible bondholders in order to encourage conversion, it is called a(n Select one: O A. sweetener. O B. additional conversion. O C. end conversion. O D. forced conversion. Next p ge Paid-in capital in excess of par is reported: Select one: a. As an increase in shareholders' equity. O b. As a noncurrent liability. O c. As a reduction of shareholders' equity. O d. As a noncurrent asset. Which of the following create temporary deductible differences? Select one: O A. Prepaid expenses that are deducted on the tax return in the period paid O B. Estimated product warranty liabilities O C. Revenue from installment sales O D. Fines and expenses resulting from a violation of law Next page As of December 31, 2021, Warner Corporation reported the following: of $ 20,000 Cash dividends payable Treasury stock Common stock and other paid-in capital accounts Retained earnings (600,000) 4,000,000 3,000,000 During 2022, half of the treasury stock was resold for $240,000. The 2022 sale of half of the treasury stock would: Select one: O A. Reduce retained earnings by $40,000 O B. Reduce retained earnings by $60,000. C. Reduce income before tax by $60,000. D. Increase total shareholders' equity by $300,000