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Morrow Enterprises Inc. manufactures bathroom fixtures. The stockholders’ equity

ID: 2417828 • Letter: M

Question

Morrow Enterprises Inc. manufactures bathroom fixtures. The stockholders’ equity accounts of Morrow Enterprises Inc., with balances on January 1, 2016, are as follows:

The following selected transactions occurred during the year:

Chart of Accounts

Amount Descriptions

T Accounts

A. Enter the January 1 balances in T accounts for the stockholders’ equity accounts listed. Post the journal entries from part B to the eight selected accounts. No post ref is required in the journal.

Journal

B. Journalize the entries to record the transactions. No post ref is required in the journal. Refer to the Chart of Accounts for exact wording of account titles.

PAGE 10

JOURNAL

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Retained Earnings Statement

C. Prepare a retained earnings statement for the year ended December 31, 2016. Enter all amounts as positive numbers. The word “Less” is not required. Refer to the list of Amount Descriptions provided for the exact wording of the answer choices for text entries.

Morrow Enterprises

Retained Earnings Statement

For the Year Ended December 31, 2016

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Stockholders’ Equity

D. Prepare the Stockholders’ Equity section of the December 31, 2016 balance sheet. “Less” or “Deduct” will automatically appear if it is required. Refer to the list of Amount Descriptions provided for the exact wording of the answer choices for text entries.

Stockholders’ Equity

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Paid-in capital:

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Common stock, $20 stated value; 500,000 shares authorized, 383,000 issued $7,660,000 Paid-In Capital in Excess of Stated Value—Common Stock 957,500 Retained Earnings 35,012,000 Treasury Stock (25,700 shares, at cost) 462,600

Explanation / Answer

A and B.

C.

Retained Earning account is prepared as under:

D.

Stockholders' Equity account statement is prepared as under:

DATE DESCRIPTION POST. REF. DEBIT CREDIT Jan-22 Dividend Payable 21,438    Cash 21,438 (For dividend paid) Apr-10 Cash 1,771,000    Common Stock 1,540,000    Additional paid in capital 231,000 (For 77,000 shares issued at $23) Jun-06 Cash 693,900    Treasury Stock 462,600    Additional paid in capital 231,300 (For treasury stock sold) Jul-05 Stock Dividend 358,800    Stock Dividend Distributable 276,000    Additional paid in capital 82,800 (For 3% dividend declared at $26 market price 383,000 shares +25,700 shares+77,000 shares- 25,700 shares= 460,000 shares 460,000*3%*$26 460,000*3%*$20 Aug-15 Stock Dividend Distributable 276,000    Common Stock 276,000 (For stock issued) 460,000*1.03= 473,800 shares Nov-23 Treasury stock 660,000    Cash 660,000 (For 33,000 treasury stock purchased) Dec-28 Cash Dividend 35,264    Cash Dividend Payable 35,264 (For $0.08 per share dividend declared) 473,800-33,000=440,800 shares Dec-31 Income Summary 1,196,500    Retained Earnings 1,196,500 (For income closed) Dec-31 Retained Earnings 394,064    Stock Dividend 358,800    Cash Dividend 35,264 (For dividend account closed to retained earnings account)
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