Metals Corp. has $2,575,000 of debt, $550,000 of preferred stock, and $18,125,000 of common equity. Metals Corp.'s after-tax cost of debt is 5.25%, preferred stock has a cost of 6.35%, and newly issued common stock has a cost of 14.05%

If Hayes Corporation sells and issues 100 shares of its $1 par value common stock at $15 per share, the entry to record the sale will not include a

A. Debit to cash of $1,500. B. Credit to contributed capital in excess of par of $1,400. C. Credit to common stock of $100. D. Credit to retained earnings of $1,500. E. All of the above would be included.

With regard to internal alignment

A. each HR activity must be independent to avoid confusion. B. each HR activity should be optimal for strategic alignment. C. each HR activity should be viewed in relation to external factors. D. each HR activity needs to be in sync with the other HR activities.