Which of the following is incorrect for Smith Company when Smith issues 10,100 shares of...

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Accounting

Which of the following is incorrect for Smith Company when Smith issues 10,100 shares of $15 par value common stock and pays $20,100 cash in exchange for the bulling?
Multiple Cholce
The common stock account increases by $151,500.
The buliding account Increases by $222,100.
Stockholders' equlty increases $202000.
The acditional paldin capital account increases by $151,500.
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