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Quick Fix-it Corporation was organized in January 2014 to operate several car re

ID: 2465382 • Letter: Q

Question

Quick Fix-it Corporation was organized in January 2014 to operate several car repair businesses in a large metropolitan area. The charter issued by the state authorized the following capital stock: Common stock, $17 par value, 99,900 shares Preferred stock, $44 par value, 8 percent, 60,700 shares During January and February 2014, the following stock transactions were completed: a. Sold 79,100 shares of common stock at $34 per share and collected cash. b. Sold 20,900 shares of preferred stock at $74 per share; collected the cash and immediately issued the stock. c. Bought 4,600 shares of common stock from a current stockholder for $13 per share. Required: Net income for 2014 was $91,300; cash dividends declared and paid at year-end were $31,800. Prepare the stockholders’ equity section of the balance sheet at December 31, 2014. (Amounts to be deducted should be indicated with a minus sign.)

Explanation / Answer

The following journal entries would take place according to the transactions in order of occurence

Issuance of Common Stock

Issuance of Preferred Stock

Share buyback

Retained Earnings

Retained earnings are the total earnings retained by the company = Net Income less Dividends paid out

RE=Ni-Div = 91300-31800 = 59500

Stock holder's equity will be

Dr Cr Cash 2,689,400 Common Stock-Face Value 1,344,700 Common Stock-Premium 1,344,700