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The following information is from the accounts of Tiffany Corporation at Decembe

ID: 2552597 • Letter: T

Question

The following information is from the accounts of Tiffany Corporation at December 31, 2017 2. Common Stock, $1 par value, s00,000 shares authorized $400,000 650,000 Paid-in Capital in.Excess.of Par Value--Common Stock Preferred Stock, $100 par value, 89, 10,000 shares authorized Retained Earnings at January 1, 2017 Treasury Stock (10,000 common shares 200, 0o0 600,000 80,000 = Paid-in Capital in.Excess.of Par Valuen-Preferred Stock 350, 000 Cash dividends declared on preferred stock Prior period adjustment that was recorded as a debit to 80,000 Retained Earnings for an error discovered from 2015 30,000 950,000 Net income for 2017 INSTRUCTIONS a. Prepare a statement of retained earnings at December 31, 2017 b. Prepare the stockholders' equity section at December 31, 2017

Explanation / Answer

RETAINED EARNINGS AT DECEMBER 31, 2017 AMOUNT Retained Earning at January 01 2017 $                           6,00,000 Add: Net income of the year $                           9,50,000 Add: Earlier debited in the 2015 , now credited $                               30,000 Less: Cash Dividend declared for preference Shareholders $                               80,000 Closing Balance of Retained Earning $                         15,00,000 Stockholder's Equity RETAINED EARNINGS AT DECEMBER 31, 2017 AMOUNT 400,000 Common Stock $ 1 Par Value (500,000 shares Authorized) $                           4,00,000 Paid in capital in excess of par Value - Common stock $                           6,50,000 2,000 Preferred Stock , $ 100 Par Value (10,000 Shares Authorized) $                           2,00,000 Paid in capital in excess of par Value - Preferred Stock $                           3,50,000 Retained Earnings $                         15,00,000 Less: Treasurry Stock (10,000 Common stock) $                               80,000 $                         31,80,000