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chap 12 -17 instructions The following accounts and their balances were selected

ID: 2522412 • Letter: C

Question

chap 12 -17
instructions

The following accounts and their balances were selected from the adjusted trial balance of Point Loma Group Inc., a freight forwarder, at October 31, the end of the current fiscal year:

1

Common Stock, no par, $16 stated value

$5,072,000.00

2

Paid-In Capital from Sale of Treasury Stock

44,300.00

3

Paid-In Capital in Excess of Par-Preferred Stock

182,000.00

4

Paid-In Capital in Excess of Stated Value-Common Stock

480,000.00

5

Preferred 2% Stock, $105 par

7,035,000.00

6

Retained Earnings

38,645,000.00

Prepare the Paid-In Capital portion of the Stockholders’ Equity section of the balance sheet using Method 1 of

Exhibit 9

. There are 375,000 shares of common stock authorized and 85,000 shares of preferred stock authorized. Refer to the Amount Descriptions list provided for the exact wording of the answer choices for text entries.



Amount DescriptionsCommon stock dividendsCommon stock, no par, $16 stated value; 375,000 shares authorized, 317,000 shares issuedExcess of issue price over parExcess of issue price over stated valueFrom sale of treasury stockIncrease in retained earningsPaid-in capital, common stockPaid-in capital, preferred stockPreferred stock dividendsPreferred 2% stock, $105 par; 85,000 shares authorized, 67,000 shares issuedTotal contributed capitalTotal paid-in capital

Prepare the Paid-In Capital portion of the Stockholders’ Equity section of the balance sheet using Method 1 of

Exhibit 9 fill the bottom chart using information on top

. There are 375,000 shares of common stock authorized and 85,000 shares of preferred stock authorized. Refer to the Amount Descriptions list provided for the exact wording of the answer choices for text entries.

Point Loma Group Inc.

Stockholders’ Equity (Paid-In Capital Section)

October 31, 20XX

1

Paid-in capital:

2

3

4

5

6

7

8

9

1

Common Stock, no par, $16 stated value

$5,072,000.00

2

Paid-In Capital from Sale of Treasury Stock

44,300.00

3

Paid-In Capital in Excess of Par-Preferred Stock

182,000.00

4

Paid-In Capital in Excess of Stated Value-Common Stock

480,000.00

5

Preferred 2% Stock, $105 par

7,035,000.00

6

Retained Earnings

38,645,000.00

Explanation / Answer

Preferred Share issued = Preferred Share Cpaital/Par Value

= $7,035,000/$105 par = 67,000 shares

Common Stock shares issued = Common Stock/Par Value

= $5,072,000/$16 par = 317,000

  Point Loma Group Inc.

Stockholders’ Equity (Paid-In Capital Section)

  October 31, 20XX

Paid in capital: Capital Stock 2% Preferred Stock, $105 par value, 85,000 shares authorized and 67,000 shares issued 7,035,000 Common Stock, no par, $16 stated value, 375,000 shares authorized and 317,000 shares issued 5,072,000 Total Capital Stock 12,107,000 Additional Paid in Capital: Paid-In Capital in Excess of Par-Preferred Stock 182,000 Paid-In Capital in Excess of Stated Value-Common Stock 480,000 Total additional paid in capital 662,000 Total paid in capital 12,769,000
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