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eeMain.do?invokers eBook Show Me How Calculator Treasury Stock Transactions Spra

ID: 2606927 • Letter: E

Question

eeMain.do?invokers eBook Show Me How Calculator Treasury Stock Transactions SprayCo Inc. develops and produces spraying equipment for lawn maintenance and industrial uses. On March 9 of the current year, SprayCo reacquired 62,000 shares of its common stock at $S1 per share on June 9 48,000 of the reacquired shares were sold at S60 per share, and Novembe·250 the reacquired shares were sold at $54. a. Journalize the transactions of March 9, June 9, and November 13. For a compound transaction, if an amount box does not require an entry, leave it blank Mar. 9 June 9 Nov. 13 b. What is the balance in Paid-1n Capital from Sale of Treasury Stock on December 31 of the current year? PreviousNext Check My Work 635 PM @rP^4gl e: 0 0

Explanation / Answer

a.

Journal entries

Date Particulars Debit($) Credit($)

March 9 Treasury stock(62000 * $51) $3162000

To cash $3162000

June 9 Cash (48000 * $60) $2880000

To treasury stock(48000 * $51) $2448000

To paid in capital $432000

Nov 13 Cash (7500 * $54) $405000

To treasury stock (7500 * $51) $382500

To paid in capital $22500

b. Total paid in capital from sale of treasury stock = $454500 ($432000 + $22500).