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Adare County Bank agrecs to lend Sheridan Brick Cocmpary $584000 on lanuary 1. Sherldan Briek Company signs a 5594000,7k,9. month note. The entry made by Sheridan Brick Company on lanuary 1 to record the proceeds and isuance of the note in Swifty Company is a publicly held corporation whose $1 par value stock is actively traded at $29 per share. The company issued 2100 shares of stock to acquire land recently advertised at $107000. When recording this trancaction Swifty Company will credit Common Stock for 560900 debit Land for $50000 credit Palditn Capital in Excest of Par for 580900 . Concord, Inc. has 26400 shares of 7.. $100 par value, noncumulative preferred stoch and 48800 shares of $1 gar value cammon stock outstanding at December 31. 2021. There were no dividends deciared in 2020 . The board of directors declares and pars a 3257000 dividend in 2021. What is the amount of divldends recelved by the cammon atockholders in 2021? 5164600 $72200 5257000 50 A corporation purchases 29000 shares of its own $15 par common stock for $25 per share, recording is at cost. What will be the effect on total stockholders' equity? Increase by $435000 Decrease by $435000 increase by $725000 Decrease by 5725000