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A New Company Issues 2,000 Shares of $5 Par Common

Question 63

Multiple Choice

A new company issues 2,000 shares of $5 par common stock in exchange for the services of a lawyer during its first month of business.The lawyer's normal fee is $15,000 for similar work.Which of the following would be the impact on the accounting equation if the stock is not currently trading?


A) A decrease to Common Stock for $10,000
B) An increase to Common Stock for $15,000
C) A decrease to Additional Paid-In Capital-Common Stock of $5,000
D) An increase to Additional Paid-In Capital-Common Stock of $5,000

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