Question 31 (1 point) Ethel Inc. has 15,000, $3, noncumulative preferred shares that were issued for $25 each, and 200,000 common shares that were issued for $10 each. What is the total annual dividend on the preferred shares? A) $15,000 B) $45,000 C) $200,000 D) $400,000 Question 32 (1 point) An employee who makes a sale, ships the goods, and bills the customer violates which control activity? A) review and reconciliation B) assignment of responsibility C) segregation of duties D) documentation Question 33 (1 point) The effect of a stock dividend is to A) decrease total assets and decrease shareholders' equity. B) decrease total assets and decrease total liabilities. C) increase the book value per share of common shares. D) decrease retained earning and increase common shares