Question: Chipotle issued ( sold ) 1 0 0 additional shares of common stock with apar value of $ 0 . 0 1 per share at

Chipotle issued (sold)100 additional shares of common stock with apar value of $0.01 per share at a market value of $3.00 per share,receiving $300 in cash from investors. Why the common stock is recorded as positive

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