What account should be debited when stock issuance costs are associated with the initial issuance of stock at incorporation?

According to Professor David Robinson of the University of California-Berkeley's Haas School of Business, MPR

A) directly and measurably results in sales of goods and services. B) is a technique used to foster communication between a firm and its constituencies. C) demonstrates the persuasive power of advertising. D) is traditionally the basis for all exchange transactions. E) was first developed by a nineteenth-century, British economist.

Which of the following is an intentional tort against property?

A) defamation B) conversion C) assault D) false imprisonment