Wendell Company provided the following pertaining to its accounting year that ended December 31, 2019:    Common stock with a $10,000 par value was sold for $50,000 cash Cash dividends totaling $20,000 were declared, of which $15,000 were paid Net income was $70,000 A 5% stock dividend resulted in a common stock distribution, which had a $5,000 par value and a $23,000 market value Treasury stock repurchased in a prior year for $9,000 was resold for $7,000 and in the journal entry to record the sale, Additional paid-in capital was debited for the amount of the difference between the repurchase price and the resale price   What is the amount of net increase in Wendell's additional paid-in capital account during the year 2019?

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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Wendell Company provided the following pertaining to its accounting year that ended December 31, 2019: 

 

  • Common stock with a $10,000 par value was sold for $50,000 cash
  • Cash dividends totaling $20,000 were declared, of which $15,000 were paid
  • Net income was $70,000
  • A 5% stock dividend resulted in a common stock distribution, which had a $5,000 par value and a $23,000 market value
  • Treasury stock repurchased in a prior year for $9,000 was resold for $7,000 and in the journal entry to record the sale, Additional paid-in capital was debited for the amount of the difference between the repurchase price and the resale price

 

What is the amount of net increase in Wendell's additional paid-in capital account during the year 2019? 

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