Smith Company exchanges assets to acquire a building. The market price of the Smith stock on the exchange date was $30 per share and the building's book value on the books of the seller was $221,000. Which of the following is incorrect for Smith Company when Smith issues 12,100 shares of $10 par value common stock and pays $22,100 cash in exchange for a building? Multiple Choice Stockholders' equity increases $363,000. The common stock account increases by $121,000. The additional paid-in capital account increases by $121,000. The building account increases by $385,100