I just wanted to check if I am correct. I'm pretty sure that it is "B". Can you tell me if I am correct? Thanks! When common stock has a par value: a. the liability of the stockholders is limited to the par value. b. there will probably be additional paid-in capital in the balance sheet. c. the market value of the stock will be higher than if there is no par value. d. the paid-in capital will equal the par value of the number of shares issued