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The following information is available for Vaughn Manufacturing: January 1, 2021 Shares outstanding 4090000 April 1, 2021 Shares issued 649000 July 1, 2021 Treasury shares purchased 259000 October 1, 2021 Shares issued in a 100% stock dividend 4480000 The number of shares to be used in computing earnings per common share for 2021 is O 5634500. O 9216100. O 8894500. O 8934500. On July 1, 2021, Sunland Company issued for $9450000 a total of 20000 shares of $100 par value, 8% noncumulative preferred stock along with one detachable warrant for each share issued. Each warrant contains a right to purchase one share of Sunland $10 par value common stock for $15 per share. The stock without the warrants would normally sell for $9216000. The market price of the rights on July 1, 2021, was $240 per right. On October 31, 2021, when the market price of the common stock was $20 per share and the market value of the rights was $3.10 per right, 36000 rights were exercised. As a result of the exercise of the 36000 rights and the issuance of the related common stock, what journal entry would Sunland make? 540000 86400 Cash Paid in Capital - Stock Warrants Common Stock Paid-in Capital in Excess of Par 360000 266400 O Cash 540000 Common Stock Paid-in Capital in Excess of Par 360000 180000 Cash 540000 540000 O Cash Common Stock Paid in Capital in Excess of Par 360000 180000 540000 216000 O Cash Paid in Capital Stock Warrants Common Stock Paid-in Capital in Excess of Par 360000 396000 540000 133200 Cash Paid-in Capital - Stock Warrants Common Stock Paid-in Capital in Excess of Par 360000 313200