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Exercise 11-10 Recording and reporting treasury stock transactions LO P3 On Octo

ID: 2530179 • Letter: E

Question

Exercise 11-10 Recording and reporting treasury stock transactions LO P3

On October 10, the stockholders’ equity of Sherman Systems appears as follows.
  


1. Prepare journal entries to record the following transactions for Sherman Systems.

Purchased 7,000 shares of its own common stock at $45 per share on October 11.

Sold 1,500 treasury shares on November 1 for $51 cash per share.

Sold all remaining treasury shares on November 25 for $40 cash per share.



2. Prepare the revised equity section of its balance sheet after the October 11 treasury stock purchase.

Common stock–$10 par value, 92,000 shares
authorized, issued, and outstanding $ 920,000 Paid-in capital in excess of par value, common stock 316,000 Retained earnings 1,024,000 Total stockholders’ equity $ 2,260,000

Explanation / Answer

Accounting titles & Explanations Debit Credit 11-Oct Treasury stock 315000 cash (7000*45) 315,000 1-Nov Cash (1500*51) 76500 Treasury stock (1500*45) 67500 paid in capital in excess of par 9000 25-Nov Cash (5500*40) 220000 paid in capital in excess of par 9000 Retained earnings 18500 Treasury stock (5500*45) 247500 Stockholders Equity Common stock -$10 par value,92,000 shares authorized,issued, and outstanding 920,000 paid in capital in excess of par value,common stock 316,000 Retained earnings 1,024,000 total 2,260,000 less:Treasury stock -315,000 total stockholders Equity 1,945,000