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Ladder Distributors The stockholders\' equity section of the December 31, 2014,

ID: 2477722 • Letter: L

Question

Ladder Distributors

The stockholders' equity section of the December 31, 2014, balance sheet is provided below:

Common Stock, $30 par, 20,000 shares issued and outstanding                         $600,000

Paid in Capital in Excess of Par--Common Stock                                               $240,000

Retained Earnings                                                                                           $700,000

        Total Stockholders' Equity                                                                        $1,540,000

On March 1, 2015, the company reacquired 4,000 shares of its common stock for $50 per share.

Refer to Ladder Distributors. Suppose the compnay reissed 1,000 shares of its treasury stock on June 1, 2015, for $39 each. Which of the following is TRUE regarding the entry required to record this transaction?

A. A debit to treasury stock is requied for $50,000

B. A credit to treasury stock is required for $39,000

C. A debit to retained earnings is required for $11,000

D. A debit to paid-in capital from treasury stock transactions is requires for $3,000

Explanation / Answer

ENtry :

Cash     debit      39000                                [39*1000]

Retained earning debit   11000                       [ (50-39) *1000]

Treasury stock   credit       50000

correct optin is " C"