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Frontier Amusements Corporation had the following stockholders\' equity on Novem

ID: 2453311 • Letter: F

Question

Frontier Amusements Corporation had the following stockholders' equity on November 30: On December 30, Frontier purchased 225 shares of treasury stock at $10 per share. Requirements Journalize the purchase of the treasury stock. Prepare the stockholders' equity section of the balance sheet at December 31. How many shares of common stock are outstanding after the purchase of treasury stock? Requirement 3. How many shares of common stock are outstanding after the purchase of treasury stock? shares are outstanding.

Explanation / Answer

1) Treasury Stock Debit $ 2250

Cash credit $ 2250

2) Paid in Capital

Common stock, $5 par, 1300 Shares Authorozed

950 Shares Issued $ 4750

Paid in capital in excess of par-common $ 14250

Total Paid in capital $ 19000

Retained earnings $ 54000

Less: Treasury Stock (225 shares @ $10per share) $ 2250

Total Equityholders's equity $ 70750

3) Common Stock outstanding = 950 shares - 225 shares

= 725 shares