Issuing stock and interpreting stockholders’ equity
Scifilink.com issued stock beginning in 2012 and reported the following on its balance sheet at December 31, 2012:
| Common stock, $ 2.00 par value | |
| Authorized: 6,000 shares | |
| Issued: 4,000 shares | $ 8,000 |
| Paid-in capital in excess of par | 4,000 |
| Retained earnings | 26,500 |
Requirement
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