The sale of common stock below par is a common occurrence in most states. O is not permitted in most states. is a practice that most shareholders encourage. requires that a liability be recorded for the difference between the sales price and the par value of the shares.

The sale of common stock below par is a common occurrence in most states. is not permitted in most states. is a practice that most shareholders encourage. requires that a liability be recorded for the difference between the sales price and the par value of the shares.

 

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