Which of the following actions could increase the balance in the Paid-In Capital in Excess of Par—Common account?

Which of the following statements is true?

A. When cost of goods sold as a percentage of sales increases the gross margin percentage will increase. B. It is possible for cost of goods sold in dollars to increase while cost of goods sold as a percentage of sales decreases. C. If gross margin percentage is the same for the current and past year, then sales and cost of goods sold in dollars did not change. D. Both B and C are true. E. All of the above are true.

Escalation of commitment is unlikely when:

A) funds for further investing are limited. B) the threat of failure is overwhelming. C) responsibility for earlier failures is diffused. D) all of these have happened, or are happening.