Excess of Issue Price over Par (Common) = Excess Price of Common Stock × Number of Shares of Common Stock Issued =
($12 - $2) × 10,000 = $100,000

A) Treasury stock
B) Retained earnings
C) Preferred stock
D) Excess of issue price over par (preferred)
E) Common stock
F) Total paid-in capital
G) Excess of issue price over par (common)
H) Total stockholders' equity

Issue Price Over Par

A scenario where the sale price of a security is higher than its nominal or face value at the time of issuance.

Common Stock

A type of equity security that represents ownership in a corporation, with holders having voting rights and potentially receiving dividends.

Shares

Units of ownership interest in a corporation or financial asset, affording certain rights such as dividends and voting rights.