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32. All stock dividends are recorded at par value so there would never be a credit to the paid-in capital in excess of par value account True False Time remaining: 2:05:14 31. When preparing the operating activities section of the statement of cash flows using the indirect method, an increase in income taxes payable is added to net income. True False Time remaining: 2:05:01 30. On September 1, Ziegler Corporation had 50.000 shares of $5 par value common stock, and $1,500,000 of retained earnings. On that date, when the market price of the stock is $15 per share the corporation issues a 2-for-1 stock split. The general journal entry to record this transaction is: Debit Retained Earnings $250 000, credit Stock Split Payable $250,000. Debit Retained Earnings $750,000 credit Common Stock Split Distributable $750,000. Debit Retained Earnings $750,000; credit Common Stock $750,000, Debit Retained Earnings $250,000 credit Common Stock $250.000, No entry is made for this transaction. Time remaining: 2:04:4 29. Financing activities include receiving cash from issuing debt and receiving cash dividends from investments in other companies' stocks, True False