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stock transaction for coporate expansion pulse or optics produces medical laser

ID: 2445464 • Letter: S

Question

stock transaction for coporate expansion

pulse or optics produces medical laser for use in hospitals the accounts and their balances appear in the ledger of pulsar optics on April 30 of the current year as follows

Preferred 1% stock $120 par 300,000 shares authorized 36,000 shares issued..... 4,320,000

Paid in capital in excess of par preferred stock ...180,000

common stock $15 par 2 million shares authorized 1,400,000 shares issued... 21,000,000

Paid in capital in excess of par common stock.... 3,500,000
Retained earnings 78,000,000


At the annual stockholders meeting is on August 5 the Board of Directors presented a plan for modernizing and expanding plant operations at a cost of approximately $9 billion the plan provided a that the corporation borrow one 1,500,000, b) that 20,000 shares of the unissued preferred stock be issued throughout the underwriter and c) that a building valued at $4,150,000 and the land on which is located valued at 800,000 be acquired in accordance with preliminary negotiations by the issuance of 300,000 shares of common stock the plan was approved by the stockholders and accomplished by the following transactions

October 9 borrow $1,000,500 from Saint Peter Citibank giving a 4% mortgage note

October 17 issue 20,000 shares of preferred stock receiving $126 per-share in cash

October 28 issued 300,000 shares of common stock in exchange for land and a gilding according to the plan

The instructions are to journalize the entries to record the October transactions

Explanation / Answer

Answer

Journal Register Date Particular Debit Credit 9-Oct Bank A/C Dr 1000500 To 4% City Bank Loan (mortgage) A/c 1000500 (Being Amount Borrow from citibank) 17-Oct Bank Account Dr 2520000 To Preferred Stock (share capital)A/c 2400000 To Security Premium A/c 120000 (Being preferred stock issued) 28-Oct Land A/c Dr 800000 Building A/c Dr 4150000 To common Stock (sh capital) A/c 4500000 To Security Premium A/c 450000 (Being stock issued in consideration of land & building)