Common Stock, Financial Accounting

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If you have 10,000 shares of common stock sold at $10 per share; and 100,000 shares authorized at $1 par value how would you show this on the balance sheet? Also if we issue 10,000 shares of common stock for a patent, to be effective for 15 years with the value undeterminable, with the stock selling for $10 on the open market, how would it be recorded on the balance sheet?

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