Issuing Common Stock with a Par Value in Exchange for Cash. Prepare a trial balance as of March 3 1 .Contributed capital is the amount of money that shareholders invest in a corporation in exchange for newly issued shares of stock. C Issuing common stocks increases equity. Common stocks are purchased and sold through the stock market. They are the regular shares company's issue to the public for sale. Treasury Stock is not an asset. Note: All government and governmentfunded programs are required to provide language services. Los Angeles, CA 90067. When you form a California corporation, you issue shares of stock to your owners, who are known as shareholders.