Question 15 (3 points) 15. Which of the following would not be considered a "modification of terms" in a troubled debt restructuring? O A. Reduction of stated interest rate B. Extension of maturity date OC. Reduction of face amount of the debt but continuing to have to pay on the loan O D. Transfer of non-cash assets to pay off the entire debt balance Question 16 (3 points) 16. How should the costs of issuing common stock (ie, underwriters, etc.) be accounted for on the balance sheet? O A. As a debit in the asset section B. As an offset to bonds payable O C. As a reduction of additional paid in capital OD. None of the above Question 17 (3 points) 17. When a company declares a large stock dividend it should be recorded at: O A. Fair value OB. No entry should be recorded OC. Par OD. None of the above Question 18 (3 points) 18. Which type of dividend will NOT result in a debit to retained earnings? O A. Property OB. Stock OC. Cash O D. All dividends result in a debit to retained earnings Question 19 (3 points) 19. Which of the following dividends does not decrease total stockholder's equity? O A. Property O B. Liquidating OC. Stock OD. Cash Question 20 (3 points) 20. When a company issues stock in a noncash transaction, which value should be used to record the transaction (select the best answer)? A. Fair value of the stock issued O B. Fair value of the noncash consideration received OC. Either A) or B), whichever is more clearly determinable