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salon company originally issued 3,000 shares of $10 par value common stock for $

ID: 2368463 • Letter: S

Question

salon company originally issued 3,000 shares of $10 par value common stock for $90,000 ($30 per share). Salon subsequently purchases 300 shares of treasury stock for $27 per share and resells the 300 shares of treasury stock for $29 per share. In the entry to record the sale of the treasury stock, there will be a a. credit to Paid-In Capital from Treasury Stock for $600 b. credit to Common Stock for $8,100 c. credit to Treasury Stock for $3,000 d. debit to Paid-In Capital in Excess of Par of $9,000

Explanation / Answer

The entry to record the original issue of stock:
DebitCash $90,000
Credit Common Stock$30,000 (3,000 shares x $10 per share)
Credit Paid-in Capital in Excess of Par Value $60,000 (the difference)

The entry to record the purchase oftreasury stock:
Debit Treasury Stock $8,100 (300 shares x $27 per share)
Credit Cash $8,100

The entry to record the sale of the treasury stock:
Debit Cash $8,700 (300 shares x $29 per share)
Credit Treasury Stock $8,100 (300 shares x $27 per share)
Credit Paid-in Capital from Treasury Stock $600 (the difference)

The answer to the problem is a. credit to Paid-in Capital from Treasury Stock for $600