Common Stock Issuance Summary

Issuance of Common Stock

• Shares Issued: 10,000
• Par Value: $0.05
• Issue Price per Share: $25

Financial Implications at Issuance

• Common Stock Account: Increase by $500 ($0.05 par value x 10,000 shares)
• Additional Paid-In Capital: Increase by $249,500 (Total proceeds of $250,000 - Common stock increase of $500)