If Kiner Company issues 1,000 shares of $5 par value common stock for $70,000, the account

a. Common Stock will be credited for $5,000.
b. Paid-in Capital in Excess of Par Value will be credited for $5,000.
c. Paid-in Capital in Excess of Par Value will be credited for $70,000.
d. Cash will be debited for $65,000.

Ans: a. Common Stock will be credited for $5,000.

Business

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