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A is corrent.  Laws of some states require issuances of no par common stock to have a stated value which establishes a minimum amount that the stock may be issued for. If this is the case, the stock is treated, for all practical purposes, in the same manner as par value stock. The entry to record an issuance of no par stock with a stated value is

Cash	xxx
Common stock (stated value)		xx
Paid-in capital		xx

B is incorrect. Laws of some states require issuances of no par common stock to have a stated value which establishes a minimum amount that the stock may be issued for. If this is the case, the stock is treated, for all practical purposes, in the same manner as par value stock. The entry to record an issuance of no par stock with a stated value is

Cash	xxx
Common stock (stated value)		xx
Paid-in capital		xx

C is incorrect. If the no par stock did not have a stated value, then common stock would be credited for the total issue price.

Cash	xxx
Common stock (stated value)		xx
Paid-in capital		xx

D is incorrect. Laws of some states require issuances of no par common stock to have a stated value which establishes a minimum amount that the stock may be issued for. If this is the case, the stock is treated, for all practical purposes, in the same manner as par value stock. The entry to record an issuance of no par stock with a stated value is

Cash	xxx
Common stock (stated value)		xx
Paid-in capital		xx