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Exercise 11-3 Recording stock issuances LO P1 Prepare journal entries to record

ID: 2529265 • Letter: E

Question

Exercise 11-3 Recording stock issuances LO P1

Prepare journal entries to record the following four separate issuances of stock.

A corporation issued 7,000 shares of $10 par value common stock for $84,000 cash.

A corporation issued 3,500 shares of no-par common stock to its promoters in exchange for their efforts, estimated to be worth $49,000. The stock has a $1 per share stated value.

A corporation issued 3,500 shares of no-par common stock to its promoters in exchange for their efforts, estimated to be worth $49,000. The stock has no stated value.

A corporation issued 1,750 shares of $50 par value preferred stock for $136,500 cash.

Explanation / Answer

Journal entry :

Date accounts & explanation debit credi Cash 84000 Common Stock (7000*10) 70000 Paid in capital in excess of par value-Common Stock 14000 (To record issue common stock) Organisation fees 49000 Common Stock 3500   Paid in capital in excess of Stated value-Common Stock 45500 (To record Common Stock) Organisation fees 49000 Common Stock 49000 (To record common Stock) Cash 136500 Preferred Stock (1750*50) 87500   Paid in capital in excess of par value-preferred Stock 49000 (To record issue preferred Stock)