Respuesta :
Common stock = 9,000 shares × $18 per share = $162,000
Paid-in capital excess of par value, common stock =  $190,400 – $162,000 = $28,400
Common stock =  9,000 shares × $9 per share = $81,000
Paid-in capital in excess of stated value, common stock =  $190,400 – $81,000 = $109,400
What is shares?
A share is a financial market unit used in mutual funds, limited partnerships, and real estate investment trusts. The term "share capital" refers to all of an enterprise's shares. The owner of company stock is a shareholder of the corporation.
A company's shares signify its ownership. When a person purchases stock in your company, they become a shareholder. Shareholders elect who manages a firm and participate in critical decisions such as whether a company should be sold.
An online stockbroker is the most convenient way to purchase stocks. You can buy stocks on the broker's website in minutes after opening and financing your account. Another alternative is to use a full-service stockbroker.
Journal entries:
         Cash 190,400
 Common stock, $18 par value  162,000
 Paid-in capital in excess of par value, common stock  28,400
   Â
 2 Cash 190,400
 Common stock, no-par value  190,400
   Â
3 Cash 190,400
 Common stock, $9 stated value  81,000
Paid-in capital in excess of stated value, common stock 109,400
To know more about shares follow the link:
https://brainly.com/question/25562729
#SPJ4
