If restricted stock shares are present in the capital structure, what do you use as the assumed cash proceeds?

Intermediate Accounting: Reporting And Analysis
3rd Edition
ISBN:9781337788281
Author:James M. Wahlen, Jefferson P. Jones, Donald Pagach
Publisher:James M. Wahlen, Jefferson P. Jones, Donald Pagach
Chapter15: Contributed Capital
Section: Chapter Questions
Problem 7GI
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If restricted stock shares are present in the capital structure, what do you use as the assumed cash proceeds?

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