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-In the above figure, which letter points to the testis?
Subscriptions Receivable-Common Stock
An account reflecting the amounts due from subscribers who have committed to purchase common stock, not yet paid for.
Source of Capital
Source of capital refers to the avenues through which a business or an individual raises funds to finance projects, operations, or investments, including equity, debt, and internal funds.
Paid-In Capital
The quantity of funds a corporation has obtained from its investors as compensation for shares of the company's stock.
Paid in Capital in Excess
Funds received from shareholders over and above the par value of the stock issued, also known as additional paid-in capital.
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