When negotiators are on the receiving end of a proposal, they frequently choose not to discuss the undesirable features of the argument, but rather to discuss the attractive features of the offer.
(a) true
(b) false

Randall's, inc. has 20,000 shares of stock outstanding with a par value of $1.00 per share. the market value is $12 per share. the balance sheet shows $42,000 in the capital in excess of par account, $20,000 in the common stock account, and $50,500 in the retained earnings account. the firm just announced a 5 percent (small) stock dividend. what will the balance in the retained earnings account be after the dividend?