When a corporation issues stock at par value, the Cash account is debited and the Common Stock account is credited for an amount equal to the number of shares issued times the par value per share

A business's cash receipts and cash payments for a specific period are reported on a(n) ________

A) income statement B) balance sheet C) statement of cash flows D) cash reconciliation statement

The value of the Dow Jones Industrial Average (DJIA) has remained unchanged in recent years

Indicate whether the statement is true or false.