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Ling oversees keeping the copy room neat and tidy,but her co-workers often leave empty wrappers lying around or do NOT clean up after themselves.Ling may experience the type of stress known as
Subscriptions Receivable-Common Stock
Represents the amount owed by investors who have subscribed to a company’s common stock but have not yet paid in full.
Paid in Capital in Excess
The amount received from investors for stock, exceeding its par or stated value, also known as additional paid-in capital.
Par Value
The face value of a stock or bond as specified by the issuing company, often used in accounting to record the equity or debt issued.
Preferred Stock
A class of ownership in a corporation that has a higher claim on the assets and earnings than common stock, often with dividends that are paid out before those of common shares.
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