Common stock , par $ 10 ( authorized 30,000 shares ) $ 250,000 Treasury stock ( at cost $ 15 per share ) $ 1,200 Based on the data , how many shares of common stock are outstanding ? Multiple Choice Question 144 Indicate the respective effects of the declaration of a cash dividend on the following balance sheet sections : Total Assets Total Liabilities Total Stockholders ' Equity Multiple Choice Question 102 Assume the following cost of goods sold data for a company :
If 2013 is the base year , what is the percentage increase in cost of goods sold from 2013 to 2015 ? Multiple Choice Question 179 A company has an average inventory on hand of $ 75,000 and its average days in inventory is 36.5 days . What is the cost of goods sold ? Multiple Choice Question 199 The following information is available for Patterson Company : 2014 2013 Accounts receivable $ 360,000 $ 340,000 Inventory 280,000 320,000 Net credit sales 3,000,000 2,600,000 Cost of goods sold 1,500,000 840,000 Net income 300,000 170,000 The accounts receivable turnover for 2014 is Multiple Choice Question 221 All of the following situations below might indicate a company has a low quality of earnings except A lack of disclosure about guaranteed payments that were mentioned in the MD & A of the annual report . Maintenance costs are capitalized and then depreciated . Revenue is recognized when earned . Adoption of a different inventory method for each of the last three years . IFRS Multiple Choice Question 05 IFRS