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Comprehensive Analysis and Reporting of Stockholders\' Equity Keystone Company h

ID: 2398156 • Letter: C

Question

Comprehensive Analysis and Reporting of Stockholders' Equity

Keystone Company has two classes of capital stock outstanding: 10%, $40 par preferred and $1 par common. During the fiscal year ended November 30, 20Y2, the company was active in transactions affecting the stockholders' equity. These transactions are summarized below.

Balances of the accounts in the Stockholders' Equity section of the November 30, 20Y1, balance sheet were

Dividends were paid at the end of the fiscal year on the common stock at $1.20 per share and on the preferred stock at the preferred rate. Net income for the year was $800,000.

Based on the preceding data, prepare the Stockholders' Equity section of the balance sheet as of November 30, 20Y2. For shares retired, assume that the most recently issued shares are retired first. (Note: A work sheet beginning with November 30, 20Y1, balances showing transactions for the current year will facilitate the preparation of this section of the balance sheet.)

Keystone Company

Stockholders' Equity

November 30, 20Y2

Contributed capital:

  

$  

  

  

  

  

  

  

  

  

Total contributed capital

$  

  

  

Total contributed capital and retained earnings

$  

  

  

Total stockholders' equity

$  

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Based on the preceding data, prepare the Stockholders' Equity section of the balance sheet as of November 30, 20Y2. For shares retired, assume that the most recently issued shares are retired first. (Note: A work sheet beginning with November 30, 20Y1, balances showing transactions for the current year will facilitate the preparation of this section of the balance sheet.)

Keystone Company

Stockholders' Equity

November 30, 20Y2

Contributed capital:

  

$  

  

  

  

  

  

  

  

  

Total contributed capital

$  

  

  

Total contributed capital and retained earnings

$  

  

  

Total stockholders' equity

$  

Explanation / Answer

Solution :

Keystone Company Stockholders' Equity November 30, 20Y2 Contributed capital: Preferred Stock (40000 + 6000 - 3000)*$40 $1,720,000.00 Common Stock (250000 + 40000)*2*$0.50 $290,000.00 Paid in capital in excess of par - preferred $200,000 + (3000*$7) $221,000.00 Paid in capital in excess of par - Common $18,250,000 + (40000*$75) $21,250,000.00 Additional paid in capital - Treasury 15000 * ($67 - $40) $405,000.00 Total contributed capital $23,886,000.00 Retained earnings $960,000 - 3000*$3 $951,000.00 Total contributed capital and retained earnings $24,837,000.00 Treasury Stock 15000*$40 -$600,000.00 Total stockholders' equity $24,237,000.00
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