Part A)<br/>On August 1, 2018, Towson Corp., declared a 5% stock dividend

on its common stock when the market value of the common stock was $18 per share. The balance in the common stock account, before the stock dividend was declared, was $1,000,000. The par value of all common stock is $10. What is the total dollar amount credited to additional paid in capital – common stock on August 1, 2018?
Part B)
Easton Company prepares annual adjusting entries only. During the third quarter of Fiscal Year 2018, Easton Company acquired the following trading securities:
Date
Company
# of Shares
Price per Share
8/15
X Company
1,500
$42
9/25
Y Company
1,250
30
9/30
Z Company
1,000
22
On November 10th, Easton Company sold the Y Company stock for $31 per share. On December 15th, Z Company paid dividends of $0.12 per share. The following were the year-end market values:
Company
FMV per Share
X Company
$45
Y Company
15
Z Company
21
What the total dollar values that Easton Company should record for the Unrealized Gain or (Loss) on Trading Securities for 2018? Enter a Loss as a negative number.