Academic Integrity: tutoring, explanations, and feedback — we don’t complete graded work or submit on a student’s behalf.

corporation had stockholders\' equity on January 1 as follows: Common Stock, S1

ID: 2590823 • Letter: C

Question

corporation had stockholders' equity on January 1 as follows: Common Stock, S1 par value, 1,500,000 ock, shares authorized, 600,000 shares issued: Paid-in Capital in Excess of Par Value, Common St 1.100,000: Retained Earnings, $2,300,000. Prepare journal entries to record the following transactions: The board of directors declared a 10% stock dividend to stockholders of record Feb. 15 on March 1, to be issued on April 15. The stock was trading at $12 per share prior o the dividend Sold 100,000 shares of common stock for $13 per share. Issued the stock dividend. Mar. 31 Apr. 15

Explanation / Answer

No. of shares to be issued: 600,000 *10%= 60000 shares

Amount to be debited to Retained Earnings= 60000*12=$720000

February 15                 Retained Earnings                               $720,000

                                          Stock Dividends Distributable                             $60,000

                                          Paid-in Capital in excess of Par                            $660,000

March 1                                   No entry required

Mar 31                         Cash                                                    $13,00,000

                                                Common stock ($1 par value)                         $1,00,000

                                                Additional paid in capital (common stock)    $12,00,000

April 15                       Stock dividends Distributable                        $60,000

                                    Common Stock                                                           $60,000