easy · Financial Accounting stockholders-equity

Vanguard Corp issues 10,000 shares of $0.01 par value common stock for a total cash price of $150,000.

Which of the following accurately describes the impact on the stockholders' equity section of the balance sheet?

  1. Common Stock increases by $150,000; Additional Paid-In Capital is unaffected.
  2. Common Stock increases by $100; Retained Earnings increases by $149,900.
  3. Cash increases by $150,000; Common Stock increases by $10,000.
  4. Common Stock increases by $100; Additional Paid-In Capital increases by $149,900.

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