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On October 10, the stockholders’ equity of Sherman Systems appears as follows. 1

ID: 2579522 • Letter: O

Question

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

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

Journal entry worksheet-

Record the purchase of 7,200 shares of its own common stock for $47 cash per share.

Record the reissue of 1,550 shares of the treasury stock for $53 cash per share.

Record the reissue of the remaining shares of the treasury stock for $42 cash per share.

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

Common stock–$10 par value, 94,000 shares
authorized, issued, and outstanding $ 940,000 Paid-in capital in excess of par value, common stock 326,000 Retained earnings 1,040,000 Total stockholders’ equity $ 2,306,000

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

  1. Purchased 7,200 shares of its own common stock at $47 per share on October 11.
  2. Sold 1,550 treasury shares on November 1 for $53 cash per share.
  3. Sold all remaining treasury shares on November 25 for $42 cash per share.

Journal entry worksheet-

Record the purchase of 7,200 shares of its own common stock for $47 cash per share.

Record the reissue of 1,550 shares of the treasury stock for $53 cash per share.

Record the reissue of the remaining shares of the treasury stock for $42 cash per share.

Explanation / Answer

Journal entry :

Date accounts & explanation debit credit Oct 11 Treasury stock a/c (7200*47) 338400 Cash a/c 338400 (To record stock repurchased) Nov 1 Cash a/c (1550*53) 82150 Treasury stock a/c (1550*47) 72850 Paid in capital from sale of treasury stock (1550*6) 9300 (To record reissue treasury stock) Nov 25 Cash a/c (5650*42) 237300 Retained earnings 18950 Paid in capital from sale of treasury stock 9300 Treasury stock a/c 265550
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