Lump-Sum Issuance of More than One Class of Stock Proportional Methoddollar amount allocated to each type of stock issued is based proportionally on their market values. Incremental Methodtypically used when one of the market values is unknown. Example: Issued 1,000 shares of common stock ($5par, $30MV) and 1,000 shares of preferred stock ($8 par, $20MV) for a total of $40,000