Which of the following is incorrect for Smith company when Smith issues 2.200 shares of $15 por value common stock and pays $22.200 cash in exchange for a building the market price of the Smithstock on the exchange date was $25 per share and the building's book value on the books of the seller was $222.000 O The building account increases by $327.200 O The additional paid in capital account increases by 183.000 Stockholders' equity increases $305.000 O The common stock account increases by $183,000