Phoenix Golf Club Co$.($PGC$)$ sells $25,000$ shares of new common stock $($ $$1$ per share par value$)$ to new and existing shareholders for $$20$ per share.

$\backslash$table$[[$Financial Account,Check if the Account Is Affected by the Specified Transaction$],[$Cash$,],[$Operating income,$],[$Long$-$term debt,$],[$Common stock,$],[$Capital paid$-$in excess of par,$]]$

$\backslash$table$[[$Financial Ratio,Ratio's Behavior$],[$Inventory turnover,grad