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pm May I, 2020, High Land Company issued 75,000 shares of $Istated value common stock having a market price of $7 a share, and 3,800 shares of $10 par value preferred stock having a market price of $15 a share, for a lump sum of $995,000. Accordingly, the shamholders' accounts will be: Account 3 Common Stock Paid-in-capital, excess of par, common Preferred Stock Paid-in-capital, excess of par, preferred