Lee Company has the following capital structure.   Common stock, $1 par, 100,000 shares issued and outstanding On October 1, 2020, the company declared a 5% common stock dividend when the market price of the common stock was $15 per share. The stock dividend will be distributed on October 15, 2020, to stockholders on record on October 10, 2020. Upon declaration of the stock dividend, Lee Company would record   Select one: a. A debit to Retained Earnings for $5,000. b. A credit to Dividends Payable for $70,000. c. A credit to Paid-in Capital in Excess of Par—Common Stock for $70,000. d. A credit to Retained Earnings for $75,000.

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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Lee Company has the following capital structure.

 

Common stock, $1 par, 100,000 shares issued and outstanding

On October 1, 2020, the company declared a 5% common stock dividend when the market price of the common stock was $15 per share. The stock dividend will be distributed on October 15, 2020, to stockholders on record on October 10, 2020.

Upon declaration of the stock dividend, Lee Company would record

 

Select one:
a. A debit to Retained Earnings for $5,000.
b. A credit to Dividends Payable for $70,000.
c. A credit to Paid-in Capital in Excess of Par—Common Stock for $70,000.
d. A credit to Retained Earnings for $75,000.
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