Paid-In Capital in Excess of Par Value—Common (220,000 cash – 200,000 par), 20,000. To record the issuance of 10,000 shares of stock for cash.In this video, I teach you the process of how to record the issuance of common stock. Completely fill in the oval to the right of your Candidate choice. How do I add common stocks to the cash balance on a balance sheet? This is not reported in the Cash Flow statement. Your solution's ready to go! What Is a Mutual Fund Load? Stock Repurchase Program Update. This video reviews three scenarios: 1) Issuing common stock for cash.