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When Resisto Systems, Inc., was formed, the company was authorized to issue 5,00

ID: 2447077 • Letter: W

Question

When Resisto Systems, Inc., was formed, the company was authorized to issue 5,000 shares of $100 par value, 8 percent cumulative preferred stock, and 100,000 shares of $2 stated value common stock.

    Half of the preferred stock was issued at a price of $104 per share, and 78,000 shares of the common stock were sold for $19 per share. At the end of the current year, Resisto has retained earnings of $382,000.

Prepare the stockholders’ equity section of the company’s balance sheet at the end of the current year.

When Resisto Systems, Inc., was formed, the company was authorized to issue 5,000 shares of $100 par value, 8 percent cumulative preferred stock, and 100,000 shares of $2 stated value common stock.

    Half of the preferred stock was issued at a price of $104 per share, and 78,000 shares of the common stock were sold for $19 per share. At the end of the current year, Resisto has retained earnings of $382,000.

When Resisto Systems, Inc., was formed, the company was authorized to issue 5,000 shares of $100 par value, 8 percent cumulative preferred stock, and 100,000 shares of $2 stated value common stock. Half of the preferred stock was issued at a price of $104 per share, and 78,000 shares of the common stock were sold for $19 per share. At the end of the current year, Resisto has retained earnings of $382,000 a. Prepare the stockholders' equity section of the company's balance sheet at the end of the current year Stockholders' Equity Cumulative preferred stock Common stock Additional paid-in capital: Total paid-in capital 0 Total stockholders' equity $ 0

Explanation / Answer

Working:

(A)

Total Preferred Stock= 5,000

Half of the preferred stock=5000*50%= 2,500

Issue Price =104

Total Proceeds= 2,500*104= $ 260,000

(B)

No. of common stock= 78,000

Issue Price = 19

Total Proceeds= 78,000*19=1,482,000

Stockholder's Equity Amount in $ Cumulative Preferred Stock (A) 260,000 Common Stock (B) 1,482,000 Additional Paid in capital: Retained earning 382,000 Total Paid in Capital (C) 382,000 Total Stockholder's equity (A)+ (B)+(C) 2,124,000
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