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The Additional Paid-in Capital account normally arises in the accounting records when the number of shares issued exceeds par value. the stated value of capital

The Additional Paid-in Capital account normally arises in the accounting records when

the number of shares issued exceeds par value.

the stated value of capital stock is greater than the par value.

the market value of the stock rises above par value.

capital stock is issued at an amount greater than par value.

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