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A company issued 700 shares of $2 par common stock in exchange for a piece of eq

ID: 2587407 • Letter: A

Question

A company issued 700 shares of $2 par common stock in exchange for a piece of equipment with a current market value of $24,000. Which of the following is the correct journal entry for this transaction?

A. Equipment                                    24,000

             Common Stock                                                                                                                 700

              Paid - in Capital in Excess of Par - Common                                                             23,300

B. Equipment                                    24,000

             Common Stock                                                                                                                  1,400

              Paid - in Capital in Excess of Par - Common                                                             22,600

C. Paid - in Capital in Excess of Par - Common                               22,600

             Common Stock                                                                            1,400

                 Equipment                                                                                                                     24,000

D. Equipment                                    24,000

             Common Stock                                                                                                                   24,000

           

Caesar Corporation has 280,000 shares of $9 - par common stock outstanding. They have declared a 8% stock dividend. The current market price of the common stock is $14/share. The amount that will be credited to Paid - in Capital in Excess of Par Common Stock on the date of declaration is:

A. $515,200.

B. $112,000.

C. $201,600.

D. $313,600.

Explanation / Answer

1.

2.

Equipment $ 24,000 Common stock (700*$2) $    1,400 Paid in capital in excess of par - Common $ 22,600
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