In Preparing a Statement of Changes in Stockholders' Equity, the Company

Multiple Choice

In preparing a statement of changes in stockholders' equity, the company includes land given to a stockholder as a dividend.This transaction is included in the statement because it represents

A) an investment by an owner that increases equity.
B) an investment by an owner that decreases equity.
C) a distribution to an owner that increases equity.
D) a distribution to an owner that decreases equity.