## Answers

option (a) 1940 should be the right answer.

Stockholder's equity account consists following items -

Please check with your answer and let me know.

Credit Accounts title 1 Cash To common stock Debit 1350 1350 820 2 Cash To Loan/Notes payable 820 1050 3 Cash/Accounts receivable To sale/ service revenue 1050 330 4 Expense To Cash 330 130 5 Dividend To cash 130

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