Financial Statement Impact On January 10, BOC Corporation issued for cash 100,000 shares of $10 par value common stock at $80. On April 20, BOC issued at par 25,000 shares of preferred 4% stock, $25 par at $90. On July 1, BOC issued for cash 10,000 shares of 5%, $15 par preferred stock at $100. Number of Shares Issued: $50 $60 $80 $100 $70 $90 Issue Price per Share: $20 $5 $15 $25 $10 $30 Par Value per Share: Paid-in-capital Par Value Excess of Issue Price Over Par Total Paid-in-capital