b. an increase in stockholders ' equity.
c. a footnote.
d. an increase in current liabilities for the current portion and longterm liabilities for the long-term portion.
47. At the date of the financial statements, common stock shares issued would exceed common stock shares outstanding as a result of the
a. declaration of a stock split.
b. declaration of a stock dividend.
c. purchase of treasury stock.
d. payment in full of subscribed stock.
48. An entry is not made on the