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Alma Corp. issues 1,000 shares of $10 par value common stock at $16 per share. When the transaction is recorded, a credit or credits are made to:
Property Rights
Legal rights to possess, use, and dispose of assets, including real property or intellectual property, ensuring control and economic benefits to the rights holder.
External Costs
Costs of a transaction or activity that affect parties who are not directly involved in it, such as pollution affecting the wider community.
Law of Demand
The principle that, all else being equal, an increase in the price of a good will decrease the quantity demanded, and a decrease in price will increase the quantity demanded.
Income Taxes
Taxes levied by governments on individual or corporate income.
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