Publishing Inc. was established on February 21, 2020. is authorized to issue 800,000 shares of $2.00 par value common stock and by December 31, 2020, Stafford had 200,000 shares issued & outstanding and Paid-In Capital of $1,800,000. On January 3, 2021, when the common stock was trading for $15/share, Stafford declared a 14% stock dividend. Which of the following would be included in the journal entry to record the declaration and payment of the stock dividend?

For Larrys company this years cash flow statement reports net operating cash flows $30,000; net investing cash flows ($50,000); and net financing cash flows $80,000. Last years balance sheet reported cash was $40,000. What amount of cash will be reported in the current years balance sheet?

Consider the following account balances of the Law Firm at the end of the year:

Accounts Payable	$ 4,400
Salaries Expense	12,800
Cash	1,700
Common Stock	2,400
Service Revenue	8,300
Supplies	4,300
Retained Earnings	1,100
Utilities Expense	5,000

How many of these accounts would appear in year-end income statement?