These are selected account balances on December 31, 2010 for Sigma Corp. Land $100,000 Corporate Office Building 600,000 Inventory 200,000 Equipment 150,000 Office Furniture 100,000 What is the total amount of property, plant, and equipment that will appear on the balance sheet?

$1,050,000

$1,150,000

$850,000

$950,000

When a dividen is paid in cash, the impact is

		a decrease in assets and stockholders equity.
		an increase in assets and stockholders equity.
		an increase in assets and a decrease in stockholders equity.
		a decrease in assets and an increase in stockholders equity.