When Verifying If Capital Stock Is Accurately Recorded

Multiple Choice

When verifying if capital stock is accurately recorded,

A) the ending balance in the account does not need to verified.
B) the number of shares outstanding at the balance sheet date is verified by examining the corporate minutes.
C) the recorded par value can be determined by multiplying the number of shares by the market price of the stock.
D) a confirmation from the transfer agent is the simplest way to verify the number of shares outstanding at the balance sheet date.