The corporate charter of Pharaoh Tent Co. authorized the issuance of 6 million, $1 par common shares. During 2016, its first year of operations, Pharaoh had the following transactions: What amount should Pharaoh report as additional paid-in capital in its December 31, 2016, balance sheet?

The corporate charter of Pharaoh Tent Co. authorized the issuance of 6 million, $1 par common shares. During 2016, its first year of operations, Pharaoh had the following transactions:

What amount should Pharaoh report as additional paid-in capital in its December 31, 2016, balance sheet?



A) $37 million
B) $56 million
C) $58 million
D) $61 million






Answer: D


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