Academic Integrity: tutoring, explanations, and feedback — we don’t complete graded work or submit on a student’s behalf.

$1 par value common stock outstanding E emen a stributes a 5% stock a iden e mar

ID: 2432005 • Letter: #

Question

$1 par value common stock outstanding E emen a stributes a 5% stock a iden e market value of its stock s S15 ors Element water Sports has 13,000 shares o Read the requirements. w an are Requirement 1. Journalize Element's declaration of the stock dividend on August 15 and distribution on August 31. (Record debits first, then credits. Select the explanation on the last line of the journal entry table.) Start by journalizing the declaration of the stock dividend on August 15. Date Accounts and Explanation Debit Credit Aug. 15 Now journalize the distribution of the stock dividend on August 31 Date Accounts and Explanation Debit Credit Aug. 31

Explanation / Answer

Entries for Dividend Declaration and It’s distribution

Date

Particulars

Debit

Credit

Aug 15

Retained Earnings

(13,000 x 5% x $15)

$9,750

Common stock dividend distributable

(13,000 x 5% x $1)

$ 650

Paid in capital in excess of par value, common stock

(13,000 x 5% x $14)

$9,100

(Declared 5% stock dividend)

Aug 31

Common stock dividend distributable

$ 650

Common stock

$650

(Distributed common stock dividend declared on Aug 15)

Date

Particulars

Debit

Credit

Aug 15

Retained Earnings

(13,000 x 5% x $15)

$9,750

Common stock dividend distributable

(13,000 x 5% x $1)

$ 650

Paid in capital in excess of par value, common stock

(13,000 x 5% x $14)

$9,100

(Declared 5% stock dividend)

Aug 31

Common stock dividend distributable

$ 650

Common stock

$650

(Distributed common stock dividend declared on Aug 15)