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By what amount additional paid-in capital account increase

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Q1) Charleston Company issued 1,201 shares of its $5 par value common stock to South Carolina as compensation for accounting services performed as part of its start-up. SC usually bills $160 per hour for accounting services. On the day of issuance, the stock was trading on a public exchange at $177 per share. By what amount should the additional paid-in capital account increase as a result of this transaction?

Q2) Nike Company issued 1,000,000 shares of common stock in the current year. Subsequently, Nike declared a 10% stock dividend. The market value was $20 per share, the par value was $10, and the average issue price was $15 per share. By what amount will Nike decrease total stockholders' equity for the dividend?

Reference no: EM132971220

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