Alpha CoIs Paying a

question 23

Multiple Choice

Alpha Co.is paying a $.72 per share dividend today.There are 138,000 shares outstanding with a par value of $1 per share.As a result of this dividend,the:

• A)retained earnings will decrease by $99,360.
• B)retained earnings will decrease by $138,000.
• C)common stock account will decrease by $138,000.
• D)common stock account will decrease by $99,360.
• E)capital in excess of par value account will decrease by $99,360.

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Definitions:

External Attributions

External attributions are explanations for one's behavior or outcomes based on external circumstances or environmental factors, rather than personal characteristics.

Internal Attributions

The process of attributing behavior to internal characteristics of the agent, such as personality, attitude, or effort.

Fundamental Attribution Error

The tendency to overemphasize personal characteristics and ignore situational factors in explaining others' behavior.

Social Psychology

The scientific study of how people's thoughts, feelings, and behaviors are influenced by the actual, imagined, or implied presence of others.