How do I add common stocks to the cash balance on a balance sheet? You need to issue stock to the shareholders contributing cash or property.Issuers are required to file a notice at least 10 business days prior to the commencement of the offering in Washington. Shareholders' equity represents a company's total net worth which primarily includes capital stock, additional paid-in capital, and retained earnings. In general, each Washington Banking shareholder who received Heritage common stock and cash for all of his Washington Banking stock cannot recognize any loss. A stockholder or shareholder is someone who owns shares in a firm. To issue stock in a corporation, you can use a simple bill of sale. Apply cash dividends towards the purchase of additional WASH shares with no minimum amount, and without a fee or broker's commission. Par value should not be confused with other common stock values – such as "book value" and "fair market value. Can a small business issue shares?