can you exlain this questions in detail .please?

71 * Legal capital per share cannot be equal to the a. par value per share of par value stock. b. total proceeds from the sale of par value stock above par value. c. stated value per share of no-par value stock. d. total proceeds from the sale of no-par value stock. 2 When common stock is issued for services or non-cash assets, cost should be a. only the fair value of the consideration given up. b. only the fair value of the consideration recelved. c. the book value of the common stock issued. d. either the fair value of the consideration given up or the consideration received, whichever is more clearly evident