A corporation has the following account balances: Common stock, $1 par value, $30,000; Paid-in Capital in Excess of Par, $650,000. Based on this information, the a. average price per share issued is $11.25. b. legal capital is $680,000. c. number of shares outstanding is 680,000. d. number of shares issued is 30,000. Huthaifa and Saif are forming a partnership. Huthaifa will invest a truck with a book value of $10,000 and a fair value of $14,000. Saif will invest a building with a book value of $30,000 and a fair value of $42,000 with a mortgage of $15,000. What amount should be recorded in Huthaifa's capital account? a. $42,000 b. $27,000 c. $30,000 d. $14,000