A corporation sold 19,000 shares of its $10 par value common stock at a cash price of $13 per share. The entry to record this transaction would include:

The transaction will be recorded as,

Cash                                                                   $247000 Dr

     Common Stock                                                            $190000 Cr

     Paid in Capital in excess of par-Common Stock     $57000 Cr

Explanation:

The entry to record the issuance of common stock against cash at a price higher than par will require a debit to the cash account which is an asset and is increasing as a result of the transaction. The debit will be for the amount for which shares are being issued.

Cash = 13 * 19000 = $247000

The credit part of the entry will contain a credit to common stock for the amount of par value.

Common stock = 10 * 19000 = $190000

The remaining will be credited to a separate account which is a reserve account and which will be credited as a result of issuing for more than par.

3 * 19000 = $57000

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explanation:

odd consecutive integers are odd integers that follow each other. they have a difference of 2 between every two numbers. if n is an odd integer, then n, n+2, n+4 and n+6 will be odd consecutive integers. the first number in the pattern is always the variable on its own or in this case, "n". examples.