Current Attempt in Progress

If Crane Company issues $4100$ shares of $$5$ par value common stock for $$143500,$ the account

Common Stock will be credited for $$143500.$

Cash will be debited for $$123000.$

Paid$-$in Capital in Excess of Par will be credited for $$123000.$

Paid$-$in Capital in Excess of Par will be credited for $$20500.$