Below is the Stockholder's Equity section of the Reston Corporation's Balance Sheet as of December 31, 2021: Common Stocks ($5 par value, 2,000,000 authorized, 402,000 issued, and 400,000 outstanding) $2,010,000 Paid-in Capital paid in excess of par value of common stock $850,000 Paid-in capital in excess of treasury stocks $300 Retained Earnings $3,000,000 Treasury Stock $12,000 Total Equity $5,848,300 1. Prepare the necessary journal entries for the following equity transactions that occurred during 2022. 2. Indicate how many outstanding shares the company has immediately after each transaction. January 5 - The company sold 15,000 previously unissued authorized shares of common stock at $8 each. March 1 - A 35% stock dividend applicable to all shares outstanding on this date was declared and distributed. The market value of the shares on this date was $15 each. April 1 - A 2:1 stock-split-up was declared. The market value of the shares on this date was $18 each. July 1 - A 10% stock dividend was declared and distributed. The market value of the shares on this date was $10 each. November 1 – 1,000 shares of portfolio were sold at $5.50 each.

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
Section: Chapter Questions
Problem 1Q
icon
Related questions
Question

Below is the Stockholder's Equity section of the Reston Corporation's Balance Sheet as of December 31, 2021:

Common Stocks ($5 par value, 2,000,000 authorized, 402,000 issued, and 400,000 outstanding) $2,010,000

Paid-in Capital paid in excess of par value of common stock $850,000

Paid-in capital in excess of treasury stocks $300

Retained Earnings $3,000,000

Treasury Stock $12,000

Total Equity $5,848,300

1. Prepare the necessary journal entries for the following equity transactions that occurred during 2022.

2. Indicate how many outstanding shares the company has immediately after each transaction.

  • January 5 - The company sold 15,000 previously unissued authorized shares of common stock at $8 each.
  • March 1 - A 35% stock dividend applicable to all shares outstanding on this date was declared and distributed. The market value of the shares on this date was $15 each.
  • April 1 - A 2:1 stock-split-up was declared. The market value of the shares on this date was $18 each.
  • July 1 - A 10% stock dividend was declared and distributed. The market value of the shares on this date was $10 each.
  • November 1 – 1,000 shares of portfolio were sold at $5.50 each.

 

Expert Solution
trending now

Trending now

This is a popular solution!

steps

Step by step

Solved in 2 steps with 2 images

Blurred answer
Knowledge Booster
Accounting for stockholder's equity
Learn more about
Need a deep-dive on the concept behind this application? Look no further. Learn more about this topic, accounting and related others by exploring similar questions and additional content below.
Similar questions
  • SEE MORE QUESTIONS
Recommended textbooks for you
FINANCIAL ACCOUNTING
FINANCIAL ACCOUNTING
Accounting
ISBN:
9781259964947
Author:
Libby
Publisher:
MCG
Accounting
Accounting
Accounting
ISBN:
9781337272094
Author:
WARREN, Carl S., Reeve, James M., Duchac, Jonathan E.
Publisher:
Cengage Learning,
Accounting Information Systems
Accounting Information Systems
Accounting
ISBN:
9781337619202
Author:
Hall, James A.
Publisher:
Cengage Learning,
Horngren's Cost Accounting: A Managerial Emphasis…
Horngren's Cost Accounting: A Managerial Emphasis…
Accounting
ISBN:
9780134475585
Author:
Srikant M. Datar, Madhav V. Rajan
Publisher:
PEARSON
Intermediate Accounting
Intermediate Accounting
Accounting
ISBN:
9781259722660
Author:
J. David Spiceland, Mark W. Nelson, Wayne M Thomas
Publisher:
McGraw-Hill Education
Financial and Managerial Accounting
Financial and Managerial Accounting
Accounting
ISBN:
9781259726705
Author:
John J Wild, Ken W. Shaw, Barbara Chiappetta Fundamental Accounting Principles
Publisher:
McGraw-Hill Education