Procter & Gamble Co. issued 40,000 shares of common stock with a par value of $25 per share for $70 per share. Calculate: a) The total amount received from the issuance of stock. b) The additional paid-in capital. c) The total par value of the shares issued. d) The total number of shares issued. e) Discuss the implications of issuing common stock on the company's equity and financial position.