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Issued 22,500 shares of common stock to each of the three organizers and collect

ID: 2466150 • Letter: I

Question

Issued 22,500 shares of common stock to each of the three organizers and collected $11 cash per share from each of them.

Prepare the journal entries indicated for each of the above transactions. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

King Corporation began operations in January 2014. The charter authorized the following capital stock:     Preferred stock: 10 percent, $12 par, authorized 41,100 shares     Common stock: $7 par, authorized 86,200 shares During 2014, the following transactions occurred in the order given:

Explanation / Answer

a)Issued 22,500 shares of common stock to each of the three organizers and collected $11 cash per share from each of them.

               
Cash                      247,500

                                Common Stock                                                                                                                 157,500

                                Paid-In Capital in Excess of Par Value, Common Stock                                     112,500

                                                (Issued 22,500 shares of $7 common stock at $11per share)        

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b) Sold 8,600 shares of the preferred stock at $22 per share.

                Cash                      189,200

                                10% Preferred Stock                                                                                                       103,200

                                                Paid-In Capital in Excess of Par, Preferred Stock                                 86,000

                                                (sold 8,600 shares of $12 preferred stock at $12per share)

c)Sold 1,300 shares of the preferred stock at $22 and 3,400 shares of common stock at $12 per share.

               

                Cash                      69,400

                                Common Stock                                                                                                                 23,800

                                10% Preferred Stock                                                                                                       15,600  

                                Paid-In Capital in Excess of Par Value, Common Stock                                     17,000

                                Paid-In Capital in Excess of Par, Preferred Stock                                                 13,000                  

                                                (Sold 1,300 shares of the preferred stock at $22 and 3,400 shares of common                                                      stock at $12 per share)

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