Ava School of Learning obtained a charter at the start of the year that authorized 50,000 shares of no-par common stock and 20,000 shares of preferred stock, par value $10. During the year, the following selected transactions occurred:   Collected $41 cash per share from four individuals and issued 5,100 shares of common stock to each. Issued 6,100 shares of common stock to an outside investor at $41 cash per share. Issued 8,100 shares of preferred stock at $21 cash per share.

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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Ava School of Learning obtained a charter at the start of the year that authorized 50,000 shares of no-par common stock and 20,000 shares of preferred stock, par value $10. During the year, the following selected transactions occurred:
 

  1. Collected $41 cash per share from four individuals and issued 5,100 shares of common stock to each.
  2. Issued 6,100 shares of common stock to an outside investor at $41 cash per share.
  3. Issued 8,100 shares of preferred stock at $21 cash per share.


Required:

  1. Prepare the journal entries indicated for each of these transactions.
  2. Prepare the stockholders’ equity section of the balance sheet at December 31. At the end of the year, the accounts reflected net income of $37,000. No dividends were declared.
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