Eastport Incorporated was organized on June 5, Year 1. It was authorized to issue 300,000 shares of $10 par common stock and 50,000 shares of 5 percent cumulative class A preferred stock. The class A stock had a stated value of $50 per share. The following stock transactions pertain to Eastport Incorporated during Year 1: 1.Issued 15,000 shares of common stock for $12 per share. 2.Issued 5,000 shares of the class A preferred stock for $51 per share. Repurchased as treasury stock 500 shares of common stock for $8 per share. Sold 100 shares of treasury stock for $14 per share. Declared a $130,000 total dividend. Paid the dividend, with appropriate amounts going to preferred stock and common stock investors. Eastport reported a $479,000 net income for the year. Required Prepare general journal entries for these transactions. What amount of dividends went to common stock shareholders & preferred stock shareholders?  Prepare the stockholders’ equity section of the balance sheet immediately after these transactions.

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
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Chapter1: Financial Statements And Business Decisions
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Eastport Incorporated was organized on June 5, Year 1. It was authorized to issue 300,000 shares of $10 par common stock and 50,000 shares of 5 percent cumulative class A preferred stock. The class A stock had a stated value of $50 per share. The following stock transactions pertain to Eastport Incorporated during Year 1:

1.Issued 15,000 shares of common stock for $12 per share.

2.Issued 5,000 shares of the class A preferred stock for $51 per share.

  1. Repurchased as treasury stock 500 shares of common stock for $8 per share.
  2. Sold 100 shares of treasury stock for $14 per share.
  3. Declared a $130,000 total dividend.
  4. Paid the dividend, with appropriate amounts going to preferred stock and common stock investors.

Eastport reported a $479,000 net income for the year.


Required

  1. Prepare general journal entries for these transactions.
  2. What amount of dividends went to common stock shareholders & preferred stock shareholders?

 Prepare the stockholders’ equity section of the balance sheet immediately after these transactions.

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