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I'm trying to issue stock. How do I go about that with par? July 12. Dividends of $12,000 are received on the Wright Co. investment.

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I'm trying to issue stock. How do I go about that with par?
July 12. Dividends of $12,000 are received on the Wright Co. investment. Oct 1. Purchased $24,000 of Toon Co, 4%, 10 year bonds at 100. The bonds are classified as available for sale. The bonds pay interest on October 1 and April 1. Dec. 31. Wright Co. reported a total net income of $80,000 for 2017. Teasdale recorded equity earnings for its share of Wright Co. net income. 31. Accrued interest for three months on the Toon Co. bonds purchased on October 31. Adjusted the available for sale investment portfolio to fair value, using the following fair value per-share amounts: 31. Closed the Teasdale Inc. net income of $51, 240. Teasdale Inc. paid no div during the year. Selected transactions completed by Equinox Products Inc. during the fiscal year December 31, 2016, were as follows: Issued 15,000 shares of $20 par common stock at $30, receiving cash. Issued 4,000 shares of $80 par preferred 5% stock at $100, receiving cash Issued $500,000 of 10-year, 5% bonds at 104 with interest payable semia Declared a quarterly dividend of $0.50 per share on common stock and $1.00 preferred stock, On the date of record, 100,000 shares of common stock were no treasury shares were held and 20,000 shares of preferred stock were out Paid the cash dividends declared in (d). Purchased 7, 500 shares of Solstice Corp. at $40 per share, plus a $150 br mission. The investment is classified as an available-for-sale investment Purchased 8,000 shares of treasury common stock at $33 per share. Purchased 40,000 shares of Pinkberry Co. stock directly from the found share. Pinkberry has 125,000 shares issued and outstanding, Equinox treated the investment as an equity method investment. Declared a $1.00 quarterly cash dividend per share on preferred stock of record, 20,000 shares of preferred stock had been issued

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