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Cinema VideoCinema Video Corporation issued 6,000 shares of $0.05 par value comm

ID: 2331593 • Letter: C

Question

Cinema VideoCinema Video

Corporation issued

6,000

shares of

$0.05

par value common stock for

$33.00

per share. How much cash did

Cinema VideoCinema Video

Corporation receive from the stock issue? How will the transaction be shown in theshareholders' equity section of the balance sheet?

How much cash did

Cinema VideoCinema Video

Corporation receive from the stock issuance?

x

=

Cash Received

x

=

How will the transaction be shown in the shareholders' equity section of the balance sheet?

In the stockholders' equity section of the balance sheet, Common stock will

by

$_____

Additional paid-in capital will

increase

decrease

by

$____.

Total stockholders' equity will

decrease

increase

by $ ____

x

=

Cash Received

x

=

Explanation / Answer

Common stock will increase by $300

(6000 x $0.05)

Additional paid-in capital will increase by $197,700

[6000 x ($33.00 - $0.05)]

Total stockholders' equity will increase by $198,000

Number of shares issued x Issue price per share = Cash Received 6000 x $ 33.00 = $         198,000
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