How do I add common stocks to the cash balance on a balance sheet? 's acquisition of Spark Corporation, where the acquisition involves complex accounting adjustments.This video reviews three scenarios: 1) Issuing common stock for cash. 2) Issuing preferred stock for cash. Our research into Economic Moat performance spans the past 10 years and focuses on companies with a wide economic moat. This reduced the number of outstanding shares of Phoenix common stock from 116.0 million to 5.8 million. Prepare the stockholders equity section of Phoenix Corp. This distribution is usually in the form of money or stock. The number of shares of Common Stock to be issued to the Holder. The Air Passengers and Freight Forwarding segment is mainly engaged in the passenger transport agency and freight forwarding businesses.