Hello, I was hoping to get some insight from the knowledgeable accountants ..I am new to common/preferred stock options...This is currently at our company and I am not sure how to record into financials.. Question: We are issuing common stock as below with vesting schedule started 01/01/2018 for a Shareholder named A. share class: Common Stock Quantity: 400,000 Price per Share: $0.20 11k vested on monthly basis Par value" $0.00001 I was thinking ---------------- debit "consulting" at $0.20 x 11,000 = $2,200 credit Common Stock $0.00001 (CS) : $0.11 credit Common Stock- APIC : $2199.89 I think I’m on the right track here… but I am not 100% sure. Any reply will be helpful. Thanks!