Which of the following is correct for Smith Company when Smith issues 10,000 shares of $10 par value common stock and assets to acquire a bullding pays $27,500 cash in exchange for the building? Smith Company exchanges 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 wos $275,000 O Total assets increase $300,000 O Stockholders' equity Increases $275,000 O Total assets increase $272,500 O Stockholders' equity increases $272,500