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Question 7 When a lessor receives cash on an operating lease, which of the following accounts is increased? Question 8 Which of the following is not a required disclosure by a lessee of an operating lease? Question 9 Which of the following facts would require a lessee to classify a lease as a capital lease? Question 10 When a lessee makes periodic cash payments for a capital lease, which of the following accounts is decreased? Question 11 Which of the following is not a required disclosure by a lessor of a sales-type lease? Question 12 A capital lease should be recorded in the lessee's accounts at the inception of the lease in an amount equal to Question 13 When stock options are exercised by an employee under a compensatory stock option plan, the issuance of the common stock is recorded at the Question 14 Under the cost method of accounting for treasury stock transactions, when the proceeds from a sale are greater than the cost, the excess over cost is treated as a(n) Question 15 Which of the following represents shares of stock that will be issued upon completion of an installment purchase contract? Question 16 Preferred stockholders share with common stockholders in any "extra" dividends when the preferred stock is Question 17 A company is exchanging its common stock for land in a nonmonetary exchange. This transaction should be valued based upon the