this is one question with 4 parts :

which of the following dividend types is different in terms of its effect on retained earnings

1. Liquidating dividends

2. Stock dividends

3. Cash dividends

4. Property dividends

ABC corp has 100,000 shares of $10 par common stock outstanding.The current market price of the stock is $50 per share.

if ABC declares and distributes a 20% stock dividend, additional paid in capital will increase by?

A.$0

B.$200,000

C.$800,000

D.$1,000,000

On March 31, 2013 fuli Co. issued 2,000 shares of common stock ($ 10 par) and 1,000 shares of preferred stock ($100 par) to Sami Inc. for a lump sum of $ 180,000. At the time of the issuance, the common stock and preferred stock had a market value of $ 25 and $ 150 per share, respectively. Under the proportional method, the total amount allocated to the common stock is:

$ 45,000

$ 50,000

$ 180,000

$ 200,000

Which of the following statements are false under the allowance method for recording uncollectibles?

1. Writing off accounts receivable reduces net income

2. Collections of accounts receivable previously written off do not affect net income

3. Recognition of bad debt expense reduces net receivables

4. Writing off accounts receivable reduces net receivables

A.1 and 3

B.2 and 4

C.2 and 3

4. 1 and 4