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If Heart Corporation issues 1 0 , 0 0 0 shares of $ 2 par value common stock for $ 2 2 per share, what

If Heart Corporation issues 10,000 shares of $2 par value common stock for $22 per share, what would be the effect on the accounting equation?
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Increase assets and increase revenue
Increase assets and increase stockholders' equity
Increase assets and decrease stockholders' equity
Increase assets and increase liabilities
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