Smith Company exchanges assets to acquire a building. The market price of the Smith stock on the exchange date was $25 per share and the building's book value on the books of the seller was $203,000. Which of the following is incorrect for Smith Company when Smith issues 10,300 shares of $10 par value common stock and pays $20,300 cash in exchange for a building? Multiple Choice The additional paid-in capital account increases by $103,000 The building account increases by $277,800. The common stock account increases by $103,000 Stockholders' equity increases $257,500