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East Co.issued 1,000 shares of its $5 par common stock to Howe as compensation for 1,000 hours of legal services performed. Howe usually bills $160 per hour for legal services.On the date of issuance,the stock was trading on a public exchange at $140 per share.By what amount should the additional paid-in capital account increase as a result of this transaction?
a.$160,000
b.$135,000
c.$155,000
d.$140,000
Explanation
Choice “b” is correct.The fair market value surrendered for the legal services equals $140,000($140 × 1,000 shares)。The billing rate is similar to a list price and would be used for valuation purposes if no other information was available. The par value of the stock is $5,000($5 × 1,000 shares)and the additional paid in capital equals $135,000($140,000 less $5,000)。
Choice “d” is incorrect. $140,000 is the total fair market value that should be allocated to par value and additional paid-in capital.
Choice “c” is incorrect.The billing rate is not the appropriate basis for valuation.
Choice “a” is incorrect.The billing rate is not the appropriate basis for valuation.
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