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enovo 4. 200 points Nowly formed Electronics Services Corporation has 120,000 sh

ID: 2588057 • Letter: E

Question

enovo 4. 200 points Nowly formed Electronics Services Corporation has 120,000 shares ofl $6 par common stock authorized On March 1, 2014, Electronics Services issued 10,000 shares of the stock for $11 per share On May 2 the company issued an additional 17,000 shares for $19 per share Electronics Services was not aflected by othor events duning 2014 Required a. Recoed the transacions in a horizontal statorments model lke the following one In the Cash Flow column, indicale whether the itom is an operating activity (OA), an investng activity (IA), or a financing activity (FA) Use NA to indicale that an oloment was not affectod by the event (Enter any decreases to account balances and cash outlqws with a minus sign) ELECTRONICS SERVICES CORPORATION Horizontal Statements Model Balance Sheet Income Statement Assets Stockholders Equity Statement of Date Liabilitles Common Caidai Revende Expense -Net Income Cash Flow Stock Capital In March 01, 2014 May 02, 2014

Explanation / Answer

(a) ELECTRONICS SERVICES CORPORATION

Horizontal Statements Model

(b) Amount of common stock on December 31, 2014 = $60,000 + $102,000 = $162,000

(c) Amount for paid in capital in excess on December 31, 2014 = $50,000 + %221,000 = $271,000

(d) Total amount of capital contributed by the owners = $110,000 + $323,000 = $433,000

(e) Total assets balance on December 31, 2014 = Total of cash balance = $433,000

DATE BALANCE SHEET INCOME STATEMENT ASSETS = LIABILITIES + STOCKHOLDER'S EQUITY REVENUE - EXPENSE = NET INCOME STATEMENT OF CASH FLOWS CASH = COMMON STOCK + PAID IN CAPITAL IN EXCESS March 1,2014 110,000 = 0 + 60,000 +50,000 0 + 0 = 0 Increase in Financing activity May1, 2014 323,000 = 0 + 102,000 +221,000 0 + 0 = 0 Increase in Financing activity