Garrison Company acquired $23,000 by issuing common stock. Which of the following choices accurately reflects how this event affects the company's financial statements? 
Definitions:
Information-processing
A cognitive approach that focuses on how people process, store, and retrieve information.
Serial Position Effect
A memory phenomenon where individuals are more likely to remember items at the beginning (primacy effect) and end (recency effect) of a list, than those in the middle.
Three-stage Model
A model describing memory processing in three stages: sensory memory, short-term memory, and long-term memory.
Psychology
Scientific study of behavior and mental processes.
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