115. Tucker Inc. received a machine with a fair value of $60,000 and a building with a fair value of $250,000 in exchange for 5,500 shares of $45 par value common stock and $40,000 cash. The entry to record this transaction would include. a. Credit to Additional Paid in Capital for $22,500 b. Credit to Additional Paid in Capital for $270,000 c. Credit to Retained earnings for $22,500 d. Credit to Common Stock for $270,000 116. Tie Dye Sweats, LLC has 400 shares of $100 par value, 15% cumulative preferred stock and 25,000 shares of $30 par value common stock outstanding. The following dividends were paid: Year 1: $3,000 Year 2: $25,000 What was the cash dividend paid to common shareholders in the second year? a. $0 b. $9,000 c. $16,000 d. $25,000