## Answers

Asset | = | Liabilities | + | Stockholder's Equity | ||||

a. | Cash | $ 6,27,000 | = | + | Common stock | $ 5,70,000 | ||

Additional Paid - in - capital - Common stock | $ 57,000 | |||||||

b. | Cash | $ -23,800 | = | + | Treasury Stock | $ -23,800 | ||

c. | Cash | $ 14,450 | = | + | Treasury Stock | $ 11,900 | ||

Additional Paid - in - capital - Treasury stock | $ 2,550 |

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