Florida Corporation has two classes of stock: common, $5 par value; and preferred, $5 par value. Requirements 1. Journalize Florida's issuance of 4 comma 500 shares of common stock for $ 15 per share. 2. Journalize Florida's issuance of 4 comma 500 shares of preferred stock for a total of $ 22 comma 500.

Match the given situations to the type of risks that a business may face while taking credit. 1. beta ltd. had taken a loan from a bank for a period of 15 years, but its sales are gradually showing a decline. 2. alpha ltd. has taken a loan for increasing its production and sales, but it has not conducted any research before making this decision. 3. delphi ltd. has an overseas client. the economy of the client’s country is going through severe recession. 4. delphi ltd. has taken a short-term loan from the bank, but its supply chain logistics are not in place. a. foreign exchange risk b. operational risk c. term of loan risk d. revenue projections risk