iii. A two-for-one stock split of common stock during the current fiscal year
iv. A provision created out of retained earnings for a contingent liability from a possible lawsuit
v. Outstanding preferred stock issued at a premium with a par value liquidation right
vi. The exercise at a price below market value but above book value of a common stock option issued during the current year to officers of the corporation
vii. The replacement of a machine immediately before the close of the current year at a cost 20 percent above the original cost of the replaced machine (The new machine will perform the same function as the old machine, which was sold its book value.)