Paid-in capital in excess of par represents the amount of proceeds ________
A) in deficit of the par value from the original sale of common stock
B) in excess of the par value from the original sale of common stock
C) in excess of the par value from the current value of common stock
D) in excess of the par value from the intrinsic value of common stock
Ans: B) in excess of the par value from the original sale of common stock
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