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both a and b real answers During 20X7, TD Ltd. repurchased 4,000 common shares a

ID: 2573224 • Letter: B

Question

both a and b

real answers

During 20X7, TD Ltd. repurchased 4,000 common shares and 2,000 preferred shares, respectively. Net income was $100,000 in 20X7, and dividends declared, $40,000. The comparative equity accounts for 20X6 and 20X7 are: 20X7 s 360,000 460,000 $1,200,000 $1,400,000 S 24,000 20x6 Preferred Shares Common Shares Contributed capital-repurchase of preferred shares Contributed capital-repurchase of common shares 0 30,000 Retained earnings 270,000 240,000 Required: 1) What was the original issue price of the common shares? The preferreds? (show your calculations) 2) What amount was paid for the common shares repurchased? The preferreds? (show your calculations

Explanation / Answer

1. Face value of common shares repurchased = $1400000 - $1200000 = $200000

No. of common shares repurchased = 4000

Original issue price of common shares = $200000/ 4000 = $50

Face value of preferred shares repurchased = $460000 - $360000 = $100000

No. of preferred shares repurchased = 2000

Original issue price of preferred shares = $100000/ 2000 = $50

2. Amount paid for common shares repurchased = Face value + Contributed capital

= $200000 + (-30000)

= $170000

Amount paid for preferred shares repurchased = Face value + Contributed capital

= $100000 + 24000

= $124000

= $62