Answer: When a corporation issues its capital stock in payment for services, the least appropriate basis for recording the transaction is the: "b. par value of the shares issued."
Explanation: When registering a transaction, you must always use bases that comply with the principle of "Approximation to reality", that is, those bases that best reflect the economic reality of the transaction, therefore if we use the par value of the issued shares would not be a good representation of reality since it is a nominal value.
"a. market value of the services received", and "c. market value of the shares issued" are appropriate bases to record the transaction.