answer question and/or provide me with am example that can help me understand the concept

Chapter 8: (16 questions) Understand what accounts are affected and by how much when stock is issued (Cash, Common Stock, and Paid-In Capital) Be able to calculate gross pay for an employee. Be able to calculate net pay for an employee. What are contingent liabilities? When are they are recorded as a liability or in the notes? What are current liabilities? What are long-term liabilities? Understand what it means to issue bonds at par, at a premium, or at a discount. Understand the circumstances of each type of issuance. (Market rate in comparison to the coupon/stated rate.)