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The shareholders\' equity of Bodie Company on January 1, 2017, included the foll

ID: 2559316 • Letter: T

Question

The shareholders' equity of Bodie Company on January 1, 2017, included the following:

Common stock, $1.7 par; authorized, 800,000 shares;

You will need to calculate the issued shared

$122,324

Paid-in capital—excess of par

69,669

Retained earnings

$500,000

Treasury shares, cost $8 per share

49,504

On April 1, 2017, the board of directors of Bodie declared a $1.5 cash dividend to be distributed on June 1.

On April 1, the debit to Retained Earnings is $________

The shareholders' equity of Bodie Company on January 1, 2017, included the following:

Common stock, $1.7 par; authorized, 800,000 shares;

You will need to calculate the issued shared

$122,324

Paid-in capital—excess of par

69,669

Retained earnings

$500,000

Treasury shares, cost $8 per share

49,504

On April 1, 2017, the board of directors of Bodie declared a $1.5 cash dividend to be distributed on June 1.

On April 1, the debit to Retained Earnings is $________

Explanation / Answer

Number of shares issued are 122,324/1.7 = 71,955 shares

Cash Dividend distributed is $1.5 so total cash dividend will be $107,932

On April 1, the debit to Retained Earnings is $107,932

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