please answer all four multiple choice questions

QUESTION 1 After a corporation declares a cash dividend, what takes place on the date of record? 1. cash decreases 2. stockholders' equity decreases 3. no entry is necessary 4.liabilities decrease QUESTION 2 Ladder Distributors The stockholders' equity section of the December 31, 2019, balance sheet is provided below: Common Stock, $30 par, 20,000 shares issued and outstanding $ 600,000 Paid-in Capital in Excess of Par-Common Stock 240,000 Retained Earnings 700.000 Total Stockholders' Equity $1,540,000 Assume that all of the 20,000 shares of stock that was issued as of December 31, 2019, was issued for $42 per share. On March 1, 2020, the company reacquired 4,000- shares of its common stock for $50 per share. Refer to Ladder Distributors. How much should be reported on the company's March 31, 2020, balance sheet for treasury stock? 1.$ 32,000 2. $200,000 3. $128,000 4.$168,000 QUESTION 3 Total stockholders' equity includes $50,000 of common stock with a stated value of $0.50, and 5,000 shares of treasury stock with a total cost of $25,000. How many total shares are outstanding? 1.105,000 2.95,000 3.150,000 4. 100,000 QUESTION 4 Par value represents the 1. arbitrary amount that establishes a minimum price for the stock when it is first issued. 2. amount for which treasury shares may be reissued 3. current market price of the stock 4. amount for which any treasury shares have been acquired by the corporation