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 $215,000. Which of the following is incorrect for Smith Company when Smith issues 11,500 shares of $10 par value common stock and pays $21,500 cash in exchange for a building? o The additional paid-in capital account increases by $115,000. The common stock account increases by $115,000. O Stockholders' equity increases $287,500. 0 The additional paid-in capital account increases by $115,000. The common stock account increases by $115,000. O Stockholders' equity increases $287,500. stock account increases by $115,000. 39:23 bed Stockholders' equity increases $287,500. ok The building account increases by $309,000