Par Value of $$5$

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During its first year of operations, Crane Corporation had the following transactions pertaining to its common stock. Jan. Mar. July Sept. 10 1 1 1 Issued 80,300 shares for cash at $6 per share. Issued 5,000 shares to attorneys in payment of a bill for $37,200 for services rendered in helping the company to Date Jan. 10 Mar. 1 July 1 sept 1 incorporate. Issued 31,300 shares for cash at $8 per share. Issued 64,600 shares for cash at $10 per share. Account Titles and Explanation Cash Common Stock Paid-in Capital in Excess of Par - Common Stock Common Stock Paid-in Capital in Excess of Par - Common Stock Cash Common Stock Paid-in Capital in Excess of Par - Common Stock Cash Common Stock Paid-in Capital in Excess of Par - Common Stock Debit 481,800 Credit