Presenting Paid-In Capital Consider excerpts from two balance sheets (amounts in millions): Citigroup Common stock ($.01 par

Presenting Paid-In Capital Consider excerpts from two balance sheets (amounts in millions):

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Citigroup Common stock ($.01 par value; authorized shares: 6.0 billion), issued shares 5,477,416,254 Additional paid-in capital $ 55 23,196 IBM Common stock, par value $.20 per share-shares authorized: 4,687,500,000; shares issued: 1,913,513,218 shares (includes capital in excess of par value) $14,248 1. How would the presentation of Citigroup stockholders' equity accounts be affected if the com- pany issued 500 million more shares for $30 cash per share? 2. How would the presentation of IBM's stockholders' equity accounts be affected if the company issued 1 million more shares for $60 cash per share? Be specific.