Which of the following is NOT a benefit of putting money in a savings account? A. You can make frequent withdrawals
B. You can earn interest
C. Its harder to spend the money
D. The money is safe and secure

Barney corporation recognized a $100 million preferred stock balance on 12/31/2019. on january 1, 2020, barney issued $10 million in preferred dividends. on the same date, barney raised an additional $20 million via a new issuance of preferred stock. on december 31, 2020, the market value of the original amount of preferred shares rose $5 million. under us gaap, the 12/31/2020 year ending preferred stock balance is: