When a corporation issues its capital stock

1) When a corporation issues its capital stock in payment for services, the least appropriate basis for recording the transaction is the

A. market value of the shares issued
B. Any of these provides an appropriate basis for recording the transaction
C. par value of the shares issued
D. market value of the services received

2) Treasury shares are

A. shares held as an investment by the treasurer of the corporation
B. issued but NOT
C. shares held as an investment of the corporation
D. issued and outstanding shares