Answer :
Answer:
B. Paid-In Capital in Excess of Stated long dash Common for $ 130,000
Explanation:
Whenever shares are issued at a price higher than the par value, then the additional value that is higher than par value is is added to paid in capital in excess of stated common capital.
Here, in the given case stated capital = 10,000 [tex]\times[/tex] $3 = $30,000
Paid in capital in excess of stated capital = 10,000 [tex]\times[/tex] ($16 - $3) = $130,000
Thus, correct entry will include credit to both of the above.
Therefore, correct option is
B. Paid-In Capital in Excess of Stated long dash Common for $ 130,000