The entry to record common stock issued at its par value includes a:

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When common stock is issued at par value, the entry should include a credit to the Common Stock account. This represents the amount of equity that the shareholders have in the company. Par value is the minimum amount that a company must issue its stock for, as established in the articles of incorporation. There should be no debit to Retained Earnings, as this account is only affected by profits or losses earned by the company.

The Entry to Record Common Stock Issued at Its Par