of operations, the balance of the Common Stock account is: A) $2,100,000. B) $2,190,000. C) S 900,000. D) $2,170,000. 16. Oran Corporation has total stockholders' equity of $8,800,000. The company has outstanding 300,000 shares of$2 par value common stock and 20,000 shares of 9% preferred stock, $100 par value. (No dividends are in arrears.) The book value per share of common stock is: A) $21.40. B) $22.00 C) $20.00. D) $22.67. 17. Flagstaff Boat Yard has total stockholders' equity of $6,200,000, comprised of the $2,000,000 in $8 preferred stock consisting of 20,000 shares of S100 par value. - $800,000 in common stock of $5 par value per share. -$1,600,000 of additional paid-in capital $1,800,000 in retained earnings. wal the book value per share of common stock is: A sin har rn adends in rurs A) $26.25. B) $25.00. C) $16.25 D) $5.00. Use the following to answer questions 18-22: Amsterdam Corporation at Shown below is information relating to the stockholders' equity of December 31, 2005: 8% cumulative preferred stock, $100 , 10,000 shares $600,000 authorized, 6,000 shares issued Common stock, $5 par, 500,000 shares authorized, 300,000 1,500,000 60,000 1,600,000 790,000 hares issued and outstanding Additional paid-in capital, preferred stock Additional paid-in capital: common stock Retained eamings Dividends have been declared and paid for 2005 Page 3