Roehr Corporation issues 20,000 shares of $0.50 par common stock for $6 per share; the Additional Paid-in Capital-Common account will increase by

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The Additional Paid-in Capital-Common account increases by the amount received over the par value. The shares are issued at $6 each, with a par value of $0.50, so the additional paid-in capital per share is $5.50 ($6 - $0.50). For 20,000 shares, this amounts to $110,000 (20,000 shares x $5.50).

Roehr Corporation Issues 20,000 Shares of $0