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Must show all calculations. Journal entries should be in proper format Zinnia Co

ID: 2529216 • Letter: M

Question

Must show all calculations. Journal entries should be in proper format

Zinnia Company:

Zinnia Company incorporated on January 1, 2017. The company had authorized 1,500,000 shares of common stock, with a par value of $5 per share. The company had the following transactions during 2017:

Jan. 15     Issued 50,000 shares of common stock for $8 per share.

Sept. 1   Repurchased 5,000 shares of their common stock for $7 per share.

Nov. 1      Declared a $.50 per share cash dividend to be paid on Dec. 30 to stockholders of record on Dec. 1.

Required:

1. Prepare the necessary journal entries to record the above transactions.

Date

Account Titles

Debit

Credit

2. Assume that Zinnia Company declared a 15% stock dividend on Nov. 1 instead of a cash dividend. If the stock was trading at $10 per share on Nov. 1, what journal entry would the company record on Nov. 1?

Date

Account Titles

Debit

Credit

Date

Account Titles

Debit

Credit

Explanation / Answer

Zinnia Company Journal Entries Date Partcular Amount (DR) Amount(CR) 15-Jan Cash A/c=(50000*$8) $        400,000.00     Common Stock=(50000*$5) $                                   250,000.00     Additional Paid in capital(50000*$3) $                                   150,000.00 1-Sep Treasury Stock=(5000*$7) $           35,000.00      To Cash=(5000*$5) $                                     25,000.00     Additional Paid in Capital=(5000*$2) $                                     10,000.00 (Being amount of 5000 shares repurchased for $7 per share) 1-Nov Retained Earnings A/c=(50000-5000)*.50 $           22,500.00     To Dividend Payable $                                     22,500.00 (Being amount of dividend ddeclared) 1-Nov Retained Earnings Account=(45000*15%*$10) $           67,500.00    To Common Stock=(45000*15%*$5) $                                     33,750.00     To Paid in capital excess of par=(45000*15%$5) $                                     33,750.00 (Being amount of stock dividend declared)