Question 17 1 pts The date of record is the date that the names of the holders of the outstanding shares are identified True False Question 18 1 pts The compensation to employees from a stock option plan must be measured at the option's strike price (the option price) True False Question 19 1 pts An appropriation of Retained Earnings would reduce total Stockholders' Equity True False Question 20 1 pts When treasury stock is accounted for under the cost method, it is shown on the balance sheet immediately after the capital stock account to which it relates. True False Question 21 1 pts Extinguishment of debt at a loss results in an outflow of cash. True False