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34) On June 30, 2015, Roger Company showed the following data on the equity section of their balance sheet Stockholders' equity Common stock, $1 par 190,000 shares authorized 140,000 ares Paid-in capital in excess of par -Common Retained earnings Total stockholder's equity 260,000 940,000 1,340,000 On July 1, 2015, Roger declared and distributed a 5% stock dividend. The market value of the stock at that time was $13 per share. Following this transaction, what would be the new balance in the Common stock account? A) S66,000 B) $246,000 C) $26,000 D) $147,000 35) Which of the following is a true statement? A) Both a stock split and a stock dividend will increase total liabilities. B) Neither a stock split nor a stock dividend will affect total assets or total liabilities C) Both a stock split and a stock dividend will decrease total assets D) A stock split will increase total assets, but a stock dividend will not. 36) Treasury stock is a: A) contra asset account. B) liability account. D) contra equity account. C) contra liability account. 37) The Amazing Widget Company issues $500,000 of 6%, 10-year bonds at 103 on March 31, 2014. The bonds pay interest on March 31 and September 30. Assume that the company uses the straight-line method for amortization. The journal entry to record the issuance would include a: A) credit to Bonds Payable for $515,000 B) debit to Cash for $500,000. C) debit to Premium on Bonds Payable for $15,000. D) debit to Cash for $515,000. 38) Which of the following occurs when a corporation distributes a stock dividend? A) Total stockholders' equity increases B) Total stockholders' equity remains unchanged. C) Total assets decrease. D) Total liabilities increase. 39) 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) Paid-In Capital in Excess of Par-Common would be debited for $15,000. B) Common Stock would be credited for $65,000. C) Cash would be debited for $65,000. D) Common Stock would be debited for $50,000