Aspen, Inc. issues 13,000 shares of $5 par common stock for $9.00 per share. The amount credited to paid-in capital in excess of par is:

A) $117,000.
B) $65,000.
C) $13,000.
D) $52,000.


D) $52,000.
Explanation: number of shares × (issue price - par value); ex: 13,000 ($9.00 - $5.00) = $52,000

Business

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