Tandem 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:
Intelligence System
A computer-based system that collects, analyzes, and presents information to aid in decision-making and strategic planning.
Online Recruiting
The process of using the Internet to actively seek out and recruit talented candidates for an organization's open positions.
Web-based HR
Refers to the use of online platforms and tools for managing human resources processes and activities, offering accessibility and efficiency improvements.
Replacement Planning
A component of succession planning focusing on identifying immediate backup candidates for key positions to ensure minimal disruption in case of sudden vacancies.
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