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Garrett Inc. had no treasury stock at the beginning of the year. During February

ID: 2410534 • Letter: G

Question

Garrett Inc. had no treasury stock at the beginning of the year. During February, Garrett purchased 14,500 shares of treasury stock at $23 per share. In May, Garrett sold 4,600 of the treasury shares for $26 per share. In November, Garrett sold the remaining treasury shares for $19 per share.

Required:

Prepare journal entries for the February, May, and November treasury stock transactions.

Dividends

CHART OF ACCOUNTS Garrett Inc. General Ledger ASSETS 111 Cash 112 Petty Cash 121 Accounts Receivable 123 Allowance for Doubtful Accounts 124 Notes Receivable 125 Supplies 126 Prepaid Insurance 127 Prepaid Rent 128 Inventory 129 Interest Receivable 130 Investment 131 Land 132 Buildings 133 Equipment 134 Furniture 135 Trucks 139 Accumulated Depreciation 141 Leased Assets LIABILITIES 211 Accounts Payable 212 Utilities Payable 213 Insurance Payable 214 Wages Payable 215 Rent Payable 221 Interest Payable 223 Income Taxes Payable 231 Dividends Payable 232 Unearned Sales Revenue 233 Unearned Rent Revenue 241 Bonds Payable 251 Notes Payable EQUITY 311 Common Stock 312 Additional Paid-In Capital-Common Stock 313 Preferred Stock 314 Additional Paid-In Capital-Preferred Stock 315 Treasury Stock 316 Additional Paid-In Capital-Treasury Stock 321 Retained Earnings 331

Dividends

REVENUE 411 Sales Revenue 412 Service Revenue 413 Interest Income 414 Rent Revenue
IMPACT ON FINANCIAL STATEMENTS GENERAL JOURNAL BALANCE SHEET INCOME STATEMENT DATE ACCOUNT TITLE POST, REF, DEBIT CREDIT ASSETS LIABILITIES EQUITY REVENUE EXPENSES NET INCOME

Explanation / Answer

Balance Sheet Date account titles Debit Credit Assets liabilities Equity Feb Treasury stock 333500 -333,500 cash (14500*23) 333,500 -333,500 May Cash (4600*26) 119600 119,600 Treasury stock (4600*23) 105800 105,800 Additional paid in capital-TS 13800 13,800 Nov Cash (9900*19) 188100 188,100 Addittional paid in capital-TS 13,800 -13,800 Retained earnings 25,800 -25,800 Treausry stock (9900*23) 227700 227,700 Income statement Revenue expense net income ( there will be no affect on income statement) (if required make a single entry for effect on Equity)