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Nicole has been financing Nicole’s Getaway Spa (NGS) using equity financing. Cur

ID: 2485464 • Letter: N

Question

Nicole has been financing Nicole’s Getaway Spa (NGS) using equity financing. Currently NGS has authorized 100,000 no-par preferred shares and 200,000 $2 par common shares. Outstanding shares include 55,000 preferred shares and 45,000 common shares.

Recently the following transactions have taken place.

On November 12, the board of directors declares a $0.10 cash dividend on each outstanding preferred share.

The dividend is paid December 20.

Record the de declaration of a $0.10 cash dividend on the shares of preferred stock outstanding.

Record the payment of the cash dividend to the preferred shareholders.

a. NGS issues 1,250 preferred shares for $13 a share. b. NGS repurchases 1,250 common shares for $12 a share. c.

On November 12, the board of directors declares a $0.10 cash dividend on each outstanding preferred share.

d.

The dividend is paid December 20.

Record the de declaration of a $0.10 cash dividend on the shares of preferred stock outstanding.

Record the payment of the cash dividend to the preferred shareholders.

Explanation / Answer

op outstanding prf shares 55000 add:issued 1250 Less:repurchases -1250 total outstanding 55000 journal dividend declared 5500 To dividend payable to prf holders 5500 Dividend payable to prf holders 5500 To cash 5500

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