Larry enters into a contract with motivational education services to host a panel discussion at a sales conference. when the conference is postponed indefinitely, larry asks a court to cancel the contract and return the parties to the positions that they held before its formation. this request involves

Barney corporation recognized a $100 million preferred stock balance on 12/31/2019. on january 1, 2020, barney issued $10 million in preferred dividends. on the same date, barney raised an additional $20 million via a new issuance of preferred stock. on december 31, 2020, the market value of the original amount of preferred shares rose $5 million. under us gaap, the 12/31/2020 year ending preferred stock balance is: