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ezto mheducation.com 10.00 points Bomer Communications articles of incorporation

ID: 2587620 • Letter: E

Question

ezto mheducation.com 10.00 points Bomer Communications articles of incorporation authorized the issuance of 155 million common shares transactions, Borner's shareholders' equity included the following: in Bomer's outstanding shares. Prior to the Shareholders' Equity Common stock,140 million shares at $1 par$140 Paid-in capital excess of par Retained eamings 420 250 Required Assuming that Bomer Communications retires shares it reacquires (restores their status to that of authorized but unissued shares), record the appropriate (If no entry is required for a transaction/levent, select "No journal entry required" in the first account journal entry for each of the following transactions: your answers in milions (e, 10,000,000 should be entered as 10)) 1. Oh January 7, 2016. Borner reacquired 2 milion shares at $5.50 per share. On August 23, 2016, Bomer reacquired 4 million shares at $3.00 per share 3. On July 25, 2017, Bomer sold 3 milion common shares at $6 per share. 1 Record the reacquisition of 2 million shares by Borner 2 Record the reacquisition of 4 million shares by Borner Record the sale of 3 million common shares. IL ab

Explanation / Answer

Whenever the company purchases its own shares, then the excess over the par value is to be borne by the Retain earnings available with the company.

Face Value = $1 per share

Treasury Stock (2 million * $1) (Dr.) 2,000,000

Retain earnings (2 million * 4.5) (Dr.) 9,000,000

Cash (2 million * 5.5) (Cr.) 11,000,000

Treasury Stock (4 million * $1) (Dr.) 4,000,000

Retain earnings (4 million * 2) (Dr.) 8,000,000

Cash (4 million * 3) (Cr.) 12,000,000

Cash (3 million * 6) (Dr.) 18,000,000

Paid in capital (3 million * 5) (Cr.) 15,000,000

Common Stock (3 million * 1) (Cr.) 3,000,000

It is mentioned that Company issued fresh shares in Case 3, but if the company issued Purchased shares then in place of Common stock Treasury stock will come.