Initial public offering is called as IPO. It may also called as primary offering. Primary offering is followed by a secondary offering.

if a company made a secondary offering of stock and raised an additional $150,000 where do it go a Trial Balance Sheet

They are called Secondary Offering.

An IPO is the Initial Public Offering a company makes when first becoming a publicly traded company

Securities generally have two stages in their lifespan. The first stage is when the company initially issues the security directly from its treasury at a predetermined offering price. This is a primary market offering. It is referred to as the Initial Public Offering (IPO).

Investment dealers frequently buy initial offerings on the primary market and resell the securities on the secondary market.