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On December 31, 2010, the stockholders\' equity section of Arndt, Inc., was as f

ID: 2381318 • Letter: O

Question

                    On December 31, 2010, the stockholders' equity section of Arndt, Inc., was as follows:                 

                    Common stock, par value $10; authorized 30,000 shares;                 

                    issued and outstanding 9,000 shares $ 90,000                 

                    Additional paid-in capital 116,000                 

                    Retained earnings 174,000                 

                    Total stockholders' equity $380,000                 

                    On March 31, 2011, Arndt declared a 10% stock dividend, and accordingly 900 additional shares were issued, when the fair market value of the                     stock was $18 per share. For the three months ended March 31, 2011, Arndt sustained a net loss of $32,000.                 

                    Required:                 

                    The balance of Arndt

Explanation / Answer

Stock Dividend = 900*18 = 16200

retained earnings= 174,000 - $32,000 -16,200

=125,800

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