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The Sneed Corporation issues 10,000 shares of $50 par preferred stock for cash a

ID: 2334085 • Letter: T

Question

The Sneed Corporation issues 10,000 shares of $50 par preferred stock for cash at $75 per share.  The entry to record the transaction will consist of a debit to Cash for $750,000 and a credit or credits to

Preferred Stock for $750,000

Preferred Stock for $500,000 and Paid-In Capital in Excess of Par—Preferred Stock for $250,000

Preferred Stock for $500,000 and Retained Earnings for $250,000

Paid-In Capital from Preferred Stock for $750,000

a.

Preferred Stock for $750,000

b.

Preferred Stock for $500,000 and Paid-In Capital in Excess of Par—Preferred Stock for $250,000

c.

Preferred Stock for $500,000 and Retained Earnings for $250,000

d.

Paid-In Capital from Preferred Stock for $750,000

Explanation / Answer

Journal:

Cash a/c..Dr$750,000(10000 shares@$75)

To preferred stock $500,000(10000 shares@$50)

To  Paid-In Capital in Excess of Par—Preferred Stock $250000

Hence the correct option is B.

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