Which of the following is correct for Smith Company when Smith issues 10,000 shares of $10 par value common stock and pays $23,000 cash in exchange for the building? Smith Company exchanges assets to acquire a building. The market price of the Smith stock on the exchange date was $41 per share and the building's book value on the books of the seller was $230,000. Total assets increase $410,000. Stockholders' equity increases $387000. O Total assets increase $387000. Stockholders' equity increases $230,000