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During the current year, PopYum LLC issued 2 5 , 0 0 0 of its $ 1 par value common shares for 6 3 0

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During the current year, PopYum LLC issued 25,000 of its $1 par value common shares for 630,000. Legal, promotional and accounting services necessary to issue the shares cost 15,000. By what amount will PopYum's paid in capital - excess of par increase for this transaction?
a.605,000
b.590,000
c.630,000
d.615,000
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