Homework Answers
a) Journal entry
| No | Account and explanation | Debit | Credit |
| a | Cash (41000*19) | 779000 | |
| Common Stock (41000*3) | 123000 | ||
| Paid in capital in excess of par value-common Stock | 656000 | ||
| (To record issue common stock) |
b) Journal entry
| No | Account and explanation | Debit | Credit |
| b | Cash (41000*19) | 779000 | |
| Common Stock (41000*3) | 123000 | ||
| Paid in capital in excess of stated value-common Stock | 656000 | ||
| (To record issue common stock) |
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