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At the end of the year, the records of NCIS Corporation provided the following s

ID: 2512068 • Letter: A

Question

At the end of the year, the records of NCIS Corporation provided the following selected and incomplete data:

Common stock (par $10); no changes in account during the year.

Shares authorized, 250,000.

Shares issued: _______ (all shares were issued at $15 per share. Total cash collected: $2,115,000.

Treasury stock: 5,000 shares (repurchased at $15 per share).

The treasury stock was acquired after a stock split was announced.

Net income, $263,840.

Dividends declared and paid: $144,160.

Retained earnings beginning balance: $605,000.

a) Assume that the board of directors voted a 2-for-1 stock split. After the stock split, calculate the par value per share and the number of outstanding shares.

Explanation / Answer

Par value per share will be $ 5 as the share split is 2 for 1.
i.e 1 share before stock split becomes 2 shares now

So the one share of $ 10 will now become two shares of $ 5 each

Outstanding shares will be = 250,000 x 2 = 500,000 shares - treasury shares

= 500,000 - 5000 = 495,000 shares