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A. Common Stock is debited for $120,000. B. Paid - In Capital in Excess of Par-Common is debited for $225,000. C. Common Stock is credited

A. Common Stock is debited for $120,000. B. Paid - In Capital in Excess of Par-Common is debited for $225,000. C. Common Stock is credited for $345,000. D. Cash is debited for $345,000

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