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 $213,000 Which of the following journal entries is correct for Smith Company when Smith issues 11,300 shares of $15 par value common stock and pays $21.300 cash in exchange for the building? Multiple Choice Warren Company plans to depreciate a new building using the double declining-balance depreciation method. The building cost is $930,000. The estimated residual value of the building is $63,000 and it has an expected useful life of 20 years. Assuming the first year's depreciation expense was recorded properly, what would be the amount of depreciation expense for the second year