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Lewelling Company issued 112,000 shares of its $1 par common stock to the Michael Morgan law firm as compensation for 5,200 hours of legal services

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Lewelling Company issued 112,000 shares of its $1 par common stock to the Michael Morgan law firm as compensation for 5,200 hours of legal services performed. Morgan's usual rate is $210 per hour. By what amount should Lewelling's paid-in capital-excess of par increase as a result of this transaction? Paid-in capital-excess of par

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