Issue stock, declare a dividend, buy back shares, split the stock — and watch which parts of equity move and whether the total does.
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The corporation as it stands today.
| Common stock | $100,000 |
| Paid-in capital in excess of par | $50,000 |
| Paid-in capital, treasury stock | $0 |
| Retained earnings | $200,000 |
| Treasury stock | ($0) |
| Total equity | $350,000 |
10,000
$10
Total equity $356,400 · Shares issued 24,200 at $5 par
Touch the instrument to see what to notice.