Question 14 (3 points) The stockholders' equity section of the December 31, 2019, balance sheet for Rustic Exteriors, Inc. before its recent stock dividend: Common Stock, $5 par, 100,000 $ 500,000 shares issued and outstanding Additional Paid-in Capital,-- 100,000 Common Stock Retained Earnings 725,000 Total Stockholders' Equity $1,325,000 Rustic declared a 10% stock dividend when the market price per share was $8.00. After the stock dividend, the components of Inglenook's stockholders' equity section were: Retained E Common Stock $580,000 Additional Paid-in Capital $100,000 $645,000 Common Stock $550,000 Additional Paid-in A Capital $100,000 Retained Earnings $805,000 Retained Earnings Additional paid-in Capital $130,000 $805,000 11 Common Stock $580,000 Common Stock Start $550,000 Additional Paid-in Capital $130,000 Retained Earnings $645,000 Question 15 (3 points) Catalan, Inc. issued 5,000 shares of $1 par common stock for $30 per share. In addition to the increase in cash, what effect does this transaction have on Catalan's accounting equation? Common stock increases $5,000 and Retained earnings increases $145,000. Common stock increases $5,000 and Additional Paid-in capital-Common Stock increases $145,000. Common stock increases $150,000. Common stock increases $5,000 and the Gain on stock issuance increases $145,000 Question 16 (3 points) Which of the following terms is not synonymous with the others? Coupon rate Effective rate Contract rate Stated rate