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On January 1 Weiss Corporation had 75,000 shares of no-parcommon stock issued an

ID: 2457842 • Letter: O

Question

On January 1 Weiss Corporation had 75,000 shares of no-parcommon stock issued and outstanding. The stock has a stated valueof $5 per share. During the year, the following transactionsoccurred.

Prepare the entries, if any, on each of the three dates thatinvolved dividends. (Round all answers to 0decimal places.)

How are dividends and dividends payable reported in thefinancial statements prepared at December 31?

In the Income statementBalance sheetRetained earnings statement, dividends of $ will be deductedadded. In the Retained earnings statementIncome statementBalance sheet, Dividends Payable of $ will be reported as a Current assetStockholders' equityExpensesOther incomeLong-term liabilityRevenueOther expensesCurrent liability.

Apr. 1 Issued 8,000 additional shares of common stock for$11 per share. June 15 Declared a cash dividend of $1.50 per share tostockholders of record on June 30. July 10 Paid the $1.50 cash dividend. Dec. 1 Issued 4,000 additional shares of common stock for$12 per share. Dec. 15 Declared a cash dividend on outstanding shares of$1.70 per share to stockholders of record on December 31.

Explanation / Answer

Apr 1          Cash       Dr                 88,000                C.stock                         40,000                Paid in capital in excess of C.Stock   48,000 June 15        Dividends       Dr              124,500            DividendsPayable             124,500 (1.50 * 83,000) July 10         Dividendspayable    Dr          124,500               Cash                                       124,500 Dec 1      Cash           Dr               48,000          C.stock                                               20,000           Paid incapital in excess ofC.stock         28,000 Dec 15      Dividends           Dr                     147,900            Dividendspayable                         147,900 (1.70 * 87,000) How are dividends and dividends payable reported in the financialstatements prepared at December 31?    In the Retained earnings statement , dividends of147,900 will be deducted. In the Balance sheet , dividends payableof 147,900 will be reported as current liability.

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