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On January 1 Hiro Corp. issues 1,000 no-par ordinary shares for 15 per share. The shares have a stated value of 5 per share. When

On January 1 Hiro Corp. issues 1,000 no-par ordinary shares for 15 per share. The shares have a stated value of 5 per share. When Hiro prepares the journal entry to record the issuance of the shares which of the following will be recorded?

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