The excess of the fair value of the consideration received over the stated value of no par common stock should be credited to

a) common stock.
b) additional paid‐in capital.
c) retained earnings.
d) a liability account.

b) Additional paid‐in capital.

Explanation:

Common stock: When the stock is issued at the par or stated value is recorded under the common stock.  

Additional paid-in capital: When the excess value received over the stated value than it is credited to the additional paid-in capital

Retained earning: The earning which is left after paying the dividend to the shareholders. It is shown under the liabilities account

Liability account: The account in which the due amount is recorded. Like: Bill payable, accounts payable.

So, all other options are wrong except b option

explore some of these tourist attractions

the metropolitan museum of art. source: anton_ivanov / shutterstock.

central park. source: gagliardiphotography / shutterstock.

national 9/11 memorial and museum.

empire state building.

statue of liberty.

the museum of modern art (moma)

rockefeller center.

brooklyn bridge.

explanation:

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