This workout says that a business is reviewing its equity The business issues additional shares, it says there are 25,000 new shares issued at an issue price per share of 40 which includes a par value of 1 I thus can surmise that there must be additional paid in capital of 39 (the 40 minus the 1) It also said the business repurchases shares. Share repurchased, there were 4,000 in number The repurchase price per share was 42 We are asked what impact will the transactions have on equity? And we're asked to complete the table and the historical figures are prior to the transactions above, great! So let's start with the common stock adjustments Well I know that the par value for each of the new shares issued was 1 and I know there was 25,000 shares in total So 25,000 is our increase The additional paid in capital or APIC, that's the additional 39 that we haven't seen yet So I'll take the 40 minus the 1 to give me the 39 and multiply it by the 25,000 So in total, how much did the company raise? It managed to raise 1 million if you add those two together Now the company also repurchased some shares, it repurchased 4,000. Each at a price of 42. So that means cash has gone out, it means our treasury stock which is put into the balance sheet as a negative It's currently negative 500,000, will go more negative. It'll go an extra 168,000 So given the historical common stock was 100,000 and we've made an adjustment of 25,000 I can see that my projected is going to be the sum of those two, 125,000 in total My additional payid capital is the same, it's the sum of the two items to the left And treasury stock again the same, the sum of the two items to the left