a$)$ If a company issues $100,000$ shares with a face value of $0\mathrm{.}50$ at a market value of $1\mathrm{.}5$ who gets how much money?

b$)$ The energy and commodities company Enron aggressively used $$Mark$-$to$-$market$$ accounting policies. Research this aspect that contributed to Enron$$s fall in the decade to $2007$ and explain why it was a recognition issue. Comment on whether the recognition issue in this case was inadvertent.