Need help with all three questions!!!!

19. The following data were reported by a corporation:

Authorized shares	25,000
Issued shares	20,000
Treasury shares	6,000

The number of outstanding shares is:

14,000.

19,000.

20,000.

31,000.

25,000.

20. Fontaine and Monroe are forming a partnership. Fontaine invests a building that has a market value of $362,000; the partnership assumes responsibility for a $131,000 note secured by a mortgage on the property. Monroe invests $106,000 in cash and equipment that has a market value of $81,000. For the partnership, the amounts recorded for the building and for Fontaine's Capital account are:

Building $362,000; Fontaine, Capital $231,000.

Building $362,000; Fontaine, Capital $362,000.

Building $362,000; Fontaine, Capital $318,000.

Building $231,000; Fontaine, Capital $131,000.

Building $231,000; Fontaine, Capital $231,000.

22. A corporation sold 12,500 shares of its $10 par value common stock at a cash price of $12 per share. The entry to record this transaction would include:

A credit to Common Stock for $150,000.

A credit to Common Stock for $125,000.

A debit to Cash for $125,000.

A credit to Paid-in Capital in Excess of Par Value, Common Stock for $150,000.

A debit to Paid-in Capital in Excess of Par Value, Common Stock for $25,000.