medium · Financial Accounting stockholders-equity

If a company issues 100,000 shares of $0.01 par value stock to acquire a research lab valued at $2,500,000, which of the following is the correct credit to Additional Paid-In Capital (APIC)?

  1. $2,499,000
  2. $1,000
  3. $0 (No APIC is recorded for non-cash transactions)
  4. $2,500,000

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