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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 Question 18 What account should be debited when stock issuance costs are associated with the initial issuance of stock at incorporation? Question 19 When recording the conversion of preferred stock into common stock, if the total contributed capital eliminated in regard to the preferred stock is less than the common stock par value, the difference is debited to Question 20 For stock appreciation rights (SARs) compensation plans where the employee is expected to receive cash on the exercise date, the account that is credited in the year-end adjusting journal entry to recognize the compensation expense is Question 21 Dividends in arrears pertain to Question 22 A non compensatory stock option plan is designed to Question 23 The corporate form of organization is important to the U.S. economy because Question 24 The preference to dividends that preferred stockholders have is Question 25