Discuss the audit procedures that a CPA might use in gathering evidence of the following transactions and balances.

a. The refinancing (cancellation of old note and issuance of a new note) of a note payable to a bank.

b. Acquisition of treasury stock.

c. Year-end balance in additional paid-in capital account (assume that no transactions are shown for the current year).

d. Issuance of common stock to acquire another company.

e. Exercise of employee stock options.

f. Issuance of employee stock options.

g. Sale of treasury stock.