If Concord Company issues 9300 shares of $5 par value common stock for $159300, the account Common Stock will be credited for $46500. O Paid-in Capital in Excess of Par will be credited for $159300. Cash will be debited for $112800. Paid-in Capital in Excess of Par will be credited for $46500. Vaughn Company owns 30% interest in the stock of Ivanhoe Corporation. During the year, Ivanhoe pays $18300 in dividends to Vaughn, and reports $299000 in net income. Vaughn Company's investment in Ivanhoe will increase Vaughn's net income by $89700 $5490. $95190. $9150. On January 1 of the current year, Winters Corporation acquired 10% of the outstanding common stock of Summers Corporation for $420,000. For the current year, Summers Corporation reported net income of $80,000 and paid cash dividends of $25,000. At the end of the year, the carrying value of Winters' investment in Summers Corporation would be $420,000 $425,500. $500,000. $428,000. If Concord Company issues 9300 shares of $5 par value common stock for $159300, the account Common Stock will be credited for $46500. Pald-in Capital in Excess of Par will be credited for $159300. Cash will be debited for $112800. Paid-in Capital in Excess of Par will be credited for $46500. If Bramble Company issues 5000 shares of $5 par value common stock for $173000, O Common Stock will be credited for $173000. Paid-In Capital in Excess of Par will be credited for $25000. O Cash will be debited for $148000. O Paid-In Capital in Excess of Par will be credited for $148000