During the current year, the following credit entries (increases) were posted to the paid-in capital accounts of

Question:

During the current year, the following credit entries (increases) were posted to the paid-in capital accounts of Crawford Shipyards.
ASSIGNMENT MATERIAL
Capital Stock ............................... $15,000,000
Additional Paid-in Capital ................ 27,500,000
Explain the type of cash transaction that probably caused these credit changes, and illustrate the presentation of this transaction in a statement of cash flows.