If I stared a new business in October and had 1620 in cash, during this time I did a job but won't get paid for it until November I know that is accounts receivable, but now my question is in the beginning of November o decide to incorporate my business, I invest $1000 into the company and buy back stock to be 100% owner, I'm struggling on how to add this on the balance sheet, is it $1000 under common stock? I know when you issue stock the dollar amount goes into the cash asset but since it's me buying it would $1000 go back into my cash asset? Am I subtracting 1000 from the 1620 and then adding it back on the balance sheet ?