Smith Company exchanges assets to acquire a building. The market price of the Smith stock on the exchange date was $44 per share and the building's book value on the books of the seller was $245,000. Which of the following is correct for Smith Company when Smith issues 10,000 shares of $10 par value common stock and pays $24,500 cash in exchange for the building? Multiple Choice Total assets increase $440,000 Stockholders' equity increases $415,500 Total assets increase $415,500 Stockholders' equity increases $245.000