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Osbourne Ltd issued 90,000 ordinary shares in exchange for manufacturing equipment. The equipment was valued at $1,350,000. The shares have a market value of $0.01

Osbourne Ltd issued 90,000 ordinary shares in exchange for manufacturing equipment. The equipment was valued at $1,350,000. The shares have a market value of $0.01 per share. Which of the following is included in the journal entry to record this transaction?

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