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i need help studying (1q) If Bramble Company issues 8800 shares of $5 par value common stock for $159800, the account Cash will be debited

i need help studying (1q)
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If Bramble Company issues 8800 shares of $5 par value common stock for $159800, the account Cash will be debited for $115800. Paid-in Capital in Excess of Par will be credited for $159800. Common Stock will be credited for $44000. Paid-in Capital in Excess of Par will be credited for $44000

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