Saint, Inc. declares a 15% common stock dividend when it has 30,000 shares of $10 par value common stock outstanding. If the market value of $24 per share is used, the amounts debited to Stock Dividends and credited to Paid-in Capital in Excess of Par are: 
Definitions:
Net Cash
The amount of cash available after accounting for cash inflows and outflows. It can indicate a company's liquidity position.
Financing Activities
transactions that result in changes in the size and composition of the equity capital and borrowings of the entity, as reported in the cash flow statement.
Net Income
The net income a firm retains after deducting all operational expenses and taxes from its gross revenue.
Net Cash
The amount of cash available after adjusting for cash inflows and outflows over a given period.
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