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Myers Company provides you with the following condensed balance sheet informatio

ID: 2422696 • Letter: M

Question

Myers Company provides you with the following condensed balance sheet information.

Assets

Liabilities and Stockholders’ Equity


For each transaction below, indicate the dollar impact (if any) on the following five items: (1) total assets, (2) common stock, (3) paid-in capital in excess of par, (4) retained earnings, and (5) stockholders’ equity. (Each situation is independent.)

(a) Myers declares and pays a $0.51 per share cash dividend.


(b) Myers declares and issues a 10% stock dividend when the market price of the stock is $14 per share.


(c) Myers declares and issues a 40% stock dividend when the market price of the stock is $16 per share.


(d) Myers declares and distributes a property dividend. Myers gives one share of its equity investment (ABC stock) for every two shares of Myers Company stock held. ABC is selling for $11 per share on the date the property dividend is declared.


(e) Myers declares a 2-for-1 stock split and issues new shares.

Assets

Current assets $ 40,500 Equity investments (ABC stock; 11,000 shares at cost) 66,000 Equipment (net) 251,900 Intangibles 60,520    Total assets $418,920

Liabilities and Stockholders’ Equity

Current and long-term liabilities $104,900 Stockholders’ equity    Common stock ($5 par) $ 31,500    Paid-in capital in excess of par 115,600    Retained earnings 166,920 314,020      Total liabilities and stockholders’ equity $418,920

Explanation / Answer

(a) Myers declares and pays a $0.51 per share cash dividend. 1 Total assets decrease, increase, no effect Decrease $ 5610 2 Common stock decrease, increase, no effect No effect $ 3 Paid-in capital in excess of par decrease, increase, no effect No effect $ 4 Retained earnings decrease, increase, no effect    Decrease $ 5610 5 Total stockholders’ equity decrease, increase, no effect No effect $ (b) Myers declares and issues a 10% stock dividend when the market price of the stock is $14 per share. 1 Total assets decrease, increase, no effect    No effect $ 2 Common stock decrease, increase, no effect Increase $ 3780 3 Paid-in capital in excess of par decrease, increase, no effect Increase $ 5040 4 Retained earnings decrease, increase, no effect Decrease $ 8820 5 Total stockholders’ equity decrease, increase. no effect No effect $ (c) Myers declares and issues a 40% stock dividend when the market price of the stock is $16 per share. 1 Total assets decrease, increase, no effect No effect $ 2 Common stock decrease, increase, no effect Increase $ 15120 3 Paid-in capital in excess of par decrease, increase, no effect Increase $ 25200 4 Retained earnings decrease, increase, no effect Decrease $ 40320 5 Total stockholders’ equity decrease, increase, no effect No effect $ (d) Myers declares and distributes a property dividend. Myers gives one share of its equity investment (ABC stock) for every two shares of Myers Company stock held. ABC is selling for $11 per share on the date the property dividend is declared. 1 Total assets decrease, increase, no effect Decrease $ 34650 2 Common stock decrease, increase, no effect Increase $ 18900 3 Paid-in capital in excess of par decrease, increase, no effect Increase $ 15750 4 Retained earnings decrease, increase, no effect No effect $ 5 Total stockholders’ equity decrease increase no effect Increase $ 34650 (e) Myers declares a 2for1 stock split and issues new shares. 1 Total assets decrease, increase, no effect No effect $ 2 Common stock decrease, increase, no effect Increase $ 75600 3 Paid-in capital in excess of par decrease, increase, no effect No effect $ 4 Retained earnings decrease, increase, no effect Decrease $ 75600 5 Total stockholders’ equity decrease, increase, no effect No effect $