Exam 15: Recording and Evaluating Capital Resource Process Activities: Financing

Account used to record the declaration of a stock dividend.

Account used to record the excess of the reissue price of treasury stock over the initial cost of the treasury stock.

The account used to record the difference between the issue price of stock and its legal minimum price.

Account used to record the difference between the face value and proceeds when the market rate of interest is less than the face rate of interest.

Account used to record the difference between the face value and proceeds when the market rate of interest is greater than the face rate of interest.