Which of the following would be included in the entry to record the issuance of 5,000 shares of $10 par value common stock at $13 per share cash?

A) Cash would be debited for $65,000.

B) Common stock would be debited for $50,000.

C) Paid-in capital in excess of parcommon would be debited for $5,000.

D) Common stock would be credited for $65,000.

The rate of return on total assets and the rate of return on common stockholders' equity are used to evaluate the:

A) cash flow of the business.

B) ability to pay current liabilities with current assets.

C) liquidity of the business.

D) profitability of the business.