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The 2009 annual report for Sneer Corporation disclosed that the company declared

ID: 2359067 • Letter: T

Question

The 2009 annual report for Sneer Corporation disclosed that the company declared and paid preferred dividends in the amount of $119.9 million in 2009. It also declared and paid dividends on common stock in the amount of $2 per share. During 2009, Sneers had 1,000,000,000 shares of common authorized; 387,570,300 shares had been issued; 41,670,300 shares were in treasury stock. The balance in Retained earnings was $1,554 million on December 31, 2008, and 2009 Net income was $858 million. I need help putting together a statement of retained earnings for the year ending December 31, 2009 using the information above.

Explanation / Answer

Dividends Declared (+D, -SE) 119,900,000

Dividends Payable (+L) 119,900,000

Dividends Payable (-L) 119,900,000

Cash (-A) 119,900,000

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b) Dividends Declared (+D, -SE) 691,800,000

Dividends Payable (+L) 691,800,000

Dividends Payable (-L) 691,800,000

Cash (-A) 691,800,000

Computation of shares outstanding:

Shares Issued 387,570,300

Less: Treasury stock (41,670,300)

Shares outstanding 345,900,000

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Computation of dividends paid:

Shares Outstanding 345,900,000

Times: Dividend Rate $2

Equals: Dividends Declared 691,800,000

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SNEER CORPORATION  

Statement of Retained Earnings  

For the Year Ended December 31, 2009