Academic Integrity: tutoring, explanations, and feedback — we don’t complete graded work or submit on a student’s behalf.

The following information applies to the questions displayed below.] Tony and Su

ID: 2478115 • Letter: T

Question

The following information applies to the questions displayed below.] Tony and Suzie purchased land costing $580,000 for a new camp in January 2014. Now they need money to bulld the cabins, dining facility, a ropes course, and an outdoor swimming pool. Tony and Suzie first checked with Summit Bank to see if they could borrow another millilon dollars, but unfortunately the bank turned them down as too risky. Undeterred, they promoted thelr Idea to close friends they had made through the outdoor clinics and TEAM events. They decided to go ahead and sell shares of stock In the company to ralse the additional funds for the camp. Great Adventures has two classes of stock authorized: 6%, $10 par preferred and $1 par value common. When the company began on July 1, 2012, Tony and Suzie each purchased 19,500 shares of $1 par value common stock at $1 per share. The following transactions affect stockholders' equity during 2014, Its third year of operations Jul. Sep. Nov. Dec. 2 Issue an additional 106,000 shares of common stock for $13 per share 10 Repurchase 11,300 shares of its own common stock (Le., treasury stock) for $16 per share. 15 Relssue 5,100 shares of treasury stock at $18 per share 1Declare a cash dividend on its common stock of $277,600 ($2 per share) to all stockholders of record on December 15. The dividend Is payable on December 31.

Explanation / Answer

Cash.................................... 1378000

To Common Stock.................. 106000

To APIC................................. 1272000

Treasury Stock......................... 180800

To Bank ....................................180800

Bank ..................................... 91800

To Treasury Stock ...................81600

To APIC ................................10200

Dividend ................................. 277600

To Dividend Payable....................277600

Dividend Payable ...................277600

To Bank ................................ 277600

Shareholder's Equity on 31/12/2014

Particulars Common Stock Treasury APIC Retained earning Total Opening 39000 0 0 161000 Shares issued 106000 1272000 Shares repurchased -180800 Shares Reissued 81600 10200 Dividend -277600 Profit for the year 168000 Total 145000 (99200) 1282200 51400 1379400