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Exercise 11-7 On October 31, the stockholders\' equity section of Crane Company\

ID: 2530541 • Letter: E

Question

Exercise 11-7 On October 31, the stockholders' equity section of Crane Company's balance sheet consists of common stock $507,000 and retained earnings $413,000. Crane is considering the following two courses of action: (1) Declaring a 7% stock dividend on the 84,500 $6 par value shares outstanding (2) Effecting a 2-for-1 stock split that will reduce par value to $3 per shane The current market price is $17 per share. Prepare a tabular summary of the effects of the alternative actions on the company's stockholders equity and outstanding shares. Crane Company's Balance Sheet Before Action After Stock Dividend After Stock Stockholders' equity Paid-in capital Retained earnings Total stockholders equity $ Outstanding shares

Explanation / Answer

Ans:

Crane Company's Balance sheet

Before action

After stock Dividend

After Stock Split

Stockholder's equity

paid -in Capital($)

507000

607555

507000

Retained earnings

413000

312445

413000

Total stockholder's equity($)

920000

920000

920000

Outstanding shares

84500

90415

169000

Crane Company's Balance sheet

Before action

After stock Dividend

After Stock Split

Stockholder's equity

paid -in Capital($)

507000

607555

507000

Retained earnings

413000

312445

413000

Total stockholder's equity($)

920000

920000

920000

Outstanding shares

84500

90415

169000