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Which of the following is a characteristic of both the sales approach for service-type warranties and the expense approach for assurance-type warranties? Select one: Estimated liability under warranties Warranty expense Unearned warranty revenue Warranty revenue Which accounts are closed at the end of an accounting period? Select one: Both Discount on Bonds Payable and Paid-in-Capital from Stock Warrants Discount on Bonds Payable but not Paid-in-Capital from Stock Warrants Paid-in-Capital from Stock Warrants, but not Discount on Bonds Payable Neither Discount on Bonds Payable nor Paid-in-Capital from Stock Warrants Landon Corporation issued 2.000 shares of $5 par value common stock and 400 shares of $40 par value preferred stock for a lump sum of $72,000 cash. What is the total credit to Additional Paid-in-Capital accounts when the market value of the common shares is $30 each and market value of the preferred shares is $50 each? (Round to nearest dollar) Select one: $44,000 $46,000 $54,000 $26,000 $18,000