S0.60 per share cash dividend on its $1 The board of directors of Capstone Inc. declared a I1. common stock. On the date of declaration, there were 50,000 shares authorized 20,000 shares issued, and 5,000 shares held as treasury stock. What is the entry when the dividends are declared? Div 12, A. Option A B. Option B C. Option C DOption Clothing Emporium was organized on January 1, 2018. The firm was authorized to issue 12. 100,000 shares of $5 par value common stock. During 2018, Clothing Emporium had the following transactions relating to shareholders' equity Issued 30,000 shares of common stock at $7 per share. Issued 20,000 shares of common stock at $8 per share. Reported a net income of $100,000. Paid dividends of $50,000. What is the total stockholders' equity at the end of 2018? A. $420,000. B. $370,000 C. $470,000. D. $250,000. 13. The statement of cash flows reports cash flows from the activities of A. Operating, purchasing, and investing B. Borrowing, paying, and investing C. Operating, investing, and financing. D. Using, investing, and financing