Mountain High Custom Bikes, Inc., recently streamlined processes in the assembly plant. Its new computer system sends orders directly to the assembly floor, and also delivers the right parts to the same location within five minutes of the time the order reaches the assembler. There is no paper used in this process. All documentation and confirmation of completion and testing is documented through the computer system. The elimination of wasteful time and paper waste is the company's effort to develop its commitment to .

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Paid-in-capital in excess of par represents the amount of proceeds a. from the original sale of common stock b. in excess of the par value from the original sale of common stock c. at the current market value of the common stock d. at the curent book value of the common stock

On january 2, well co. purchased 10% of rea, inc.’s outstanding common shares for $400,000, which equaled the carrying amount and the fair value of the interest purchased in rea’s net assets. well did not elect the fair value option. because well is the largest single shareholder in rea, and well’s officers are a majority on rea’s board of directors, well exercises significant influence over rea. rea reported net income of $500,000 for the year and paid dividends of $150,000. in its december 31 balance sheet, what amount should well report as investment in rea?