Nexis Corp. issues 80 shares of $12 par value common stock at $16 per share. When the transaction is recorded, credits are made to Os Comment Stock 510, d. in Canned, 3520 Ob. Common Sock, 53.320 und Pete Capital de ce of Sun V. 516 Oc, Stock, 53320 and Retained in 510.500 Od. Comme Stock 514.00