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

E11-3 Preparing the Stockholders Equity Section of the Balance Sheet [LO 11-2, L

ID: 2526964 • Letter: E

Question

E11-3 Preparing the Stockholders Equity Section of the Balance Sheet [LO 11-2, LO 11-4) North Wind Aviation received its charter during January authorizing the following capital stock: Preferred stock: 8 percent, par $10, authorized 20,000 shares. Common stock: par $1, authorized 60,000 shares. The following transactions occurred during the first year of operations in the order given: a. Issued a total of 47,000 shares of the common stock for $13 per share. b. Issued 11,000 shares of the preferred stock at $14 per share. c. Issued 3,700 shares of the common stock at $18 per share and 1,100 shares of the preferred stock at $14. d. Net income for the first year was $55,000. Required: NORTH WIND AVIATION Balance Sheet (Partial) At December 31 Stockholders' Equity Contributed Capital: Total Contributed Capital Total Stockholders' Equity

Explanation / Answer

NORTH WIND AVIATION

Balance Sheet (Partial)

At December 31

Stockholders’ Equity

Contributed capital:

Preferred stock

$1,21,000

Additional paid-in capital, preferred stock

$48,400

Common stock

$50,700

Additional paid-in capital, common stock

$6,26,900

Total contributed capital

$8,47,000

Retained earnings

$55,000

Total stockholders' equity

$9,02,000

Preferred stock = (11000 x $10) + (1100 x $10 ) =       $1,21,000

Additional paid-in capital, preferred stock = (11000 x $4) + (1100 x $4 ) = $48400

Common stock = (47000 x $1) + (3700 x $1) = $50,700

Additional paid-in capital, common stock=(47000 x $12) + (3700 x $17)=$626900

Retained earnings = $55,000

Contributed capital:

Preferred stock

$1,21,000

Additional paid-in capital, preferred stock

$48,400

Common stock

$50,700

Additional paid-in capital, common stock

$6,26,900

Total contributed capital

$8,47,000

Retained earnings

$55,000

Total stockholders' equity

$9,02,000