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The stockholders\' equity section of Culver Corporation\'s balance sheet consist

ID: 2530544 • Letter: T

Question

The stockholders' equity section of Culver Corporation's balance sheet consists of common stock $8 par $1,040,000 and retained earnings $500,000 A 10% stock dildend 13,000 shares s declared when the market price per share is S18. (a) Show the before-and-after effects of the dividend on the components of stockholders' equity. Before Dividend After Dividend Nat Income (Loss Total Paid-in Copitsl Net Income(Loss) (b) Show the before-and-after effects of the dividend on the shares outstanding. Before Dividend After Dividend Outstanding shares

Explanation / Answer

Answer:

1

Before
Devidend

After
Devidend

Calculation

Stockholders’ equity

Paid-in capita

Common stock, $8 par

1,040,000

1,144,000

1040,000+ 13000*8

Paid in capital in excess of
par value—common stock

130000

13000* (18-8)

Total paid-in capital

1,040,000

1,274,000

Retained earnings

500,000

266,000

500,000-13000*18

Total stockholders’ equity

1,540,000

1,540,000

2

Before
Devidend

After
Devidend

Outstanding shares

130000

143000

(1040,000/8)

(130,000+13000)

Before
Devidend

After
Devidend

Calculation

Stockholders’ equity

Paid-in capita

Common stock, $8 par

1,040,000

1,144,000

1040,000+ 13000*8

Paid in capital in excess of
par value—common stock

130000

13000* (18-8)

Total paid-in capital

1,040,000

1,274,000

Retained earnings

500,000

266,000

500,000-13000*18

Total stockholders’ equity

1,540,000

1,540,000

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