CHAPTER 14 Q 9 Equity Accounts. Common Products has just made its first issue of stock. It raised $2 million by selling 200,000 shares of stock to the public. These are the only shares outstanding. The par value of each share was $2. Net Common Equity = $2,500,000. What is Common Shares (par value)? What is Additional Paid-In Capital? What is Retained Earnings