Answer:
b. 25,000
Explanation:
The computation of issue of common stock is shown below:
= (Value of shares) ÷ (par value of shares)
= ($250,000) ÷ $10
= 25,000 shares
The treasury stock is not considered in the computation part. It is a separate part. So, we ignored that treasury stock part.
The common stock issued part is always computed by dividing the common stock value with the par value.
