Blacklands, Inc. engages in the following common stock transactions in 2020 for its $1 par value common stock. The firm earned $200 of net income during 2020, its first year of business. January 1—Issued 200 shares to an investor for $8 per share. January 2—Issued a ten-year, 4%, $1,000 bond at par value. December 1—Purchased 40 of the shares sold to the investor for $10 per share, and placed them in the corporate treasury. December 10—Issued 75 shares to another investor at $11 per share in order to secure additional financing for the firm. December 12—Issued 30 of the treasury shares when the market price was $12 per share. December 15—Declared a $.20 per share dividend. December 31—Paid the dividend declared on December 15. December 31—Paid interest on the outstanding bond. Requirements: (Use T accounts as necessary to track account balances) Journalize the above transactions. Present the effects of the debt financing on Blackland’s 2020 income statement. Explain why the equity transactions did not affect the firm's 2020 income statement. Report liabilities and stockholders’ equity on the company’s December 31, 2020 balance sheet.

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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Blacklands, Inc. engages in the following common stock transactions in 2020 for its $1 par value common stock. The firm earned $200 of net income during 2020, its first year of business.

  • January 1—Issued 200 shares to an investor for $8 per share.
  • January 2—Issued a ten-year, 4%, $1,000 bond at par value.
  • December 1—Purchased 40 of the shares sold to the investor for $10 per share, and placed them in the corporate treasury.
  • December 10—Issued 75 shares to another investor at $11 per share in order to secure additional financing for the firm.
  • December 12—Issued 30 of the treasury shares when the market price was $12 per share.
  • December 15—Declared a $.20 per share dividend.
  • December 31—Paid the dividend declared on December 15.
  • December 31—Paid interest on the outstanding bond.

Requirements: (Use T accounts as necessary to track account balances)

  • Journalize the above transactions.
  • Present the effects of the debt financing on Blackland’s 2020 income statement.
  • Explain why the equity transactions did not affect the firm's 2020 income statement.
  • Report liabilities and stockholders’ equity on the company’s December 31, 2020 balance sheet.
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