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In addition to 100,000 shares issued in IPO, the restaurant again issued 50, 000 shares of common stock to a private equity investor. The stock

In addition to 100,000 shares issued in IPO, the restaurant again issued 50, 000 shares of common stock to a private equity investor. The stock has a par value of $0.01 with a total value of $500,000 in 2022. How would this be recorded?

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