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Exercise 11-7 Rinehart Corporation purchased from its stockholders 5,000 shares

ID: 2530590 • Letter: E

Question

Exercise 11-7

Rinehart Corporation purchased from its stockholders 5,000 shares of its own previously issued stock for $250,000. It later resold 1,875 shares for $53 per share, then 1,875 more shares for $48 per share, and finally 1,250 shares for $42 per share.

Prepare journal entries for the purchase of the treasury stock and the three sales of treasury stock. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

Account Titles and Explanation

Debit

Credit

(To record purchase from stockholders.)

(To record sales of shares at $53 per share.)

(To record sales of shares at $48 per share.)

(To record sale of shares at $42 per share.)

Account Titles and Explanation

Debit

Credit

(To record purchase from stockholders.)

(To record sales of shares at $53 per share.)

(To record sales of shares at $48 per share.)

(To record sale of shares at $42 per share.)

Explanation / Answer

Answer

* All working forms part of the answer

* Cost of Treasury Stock is $50 per shares [$250000/5000shares]

Account Titles and Explanation Debit Credit Working Treasury Stock $                 2,50,000.00 $                                    -   [5000 shares x $50] Cash $                                    -   $                 2,50,000.00 (To record purchase from stockholders.) $                                    -   $                                    -   Cash $                    99,375.00 $                                    -   [1875 shares x $53] Treasury Stock $                                    -   $                    93,750.00 [1875 shares x $50] Additional paid in capital - Treaury Stock $                                    -   $                       5,625.00 [1875 shares x $3] (To record sales of shares at $53 per share.) $                                    -   $                                    -   Cash $                    90,000.00 $                                    -   [1875 shares x $48] Additional paid in capital - Treaury Stock $                       3,750.00 $                                    -   [1875 shares x $2] Treasury Stock $                                    -   $                    93,750.00 [1875 shares x $50] (To record sales of shares at $48 per share.) $                                    -   $                                    -   Cash $                    52,500.00 $                                    -   [1250 shares x $42] Additional paid in capital - Treaury Stock $                       1,875.00 $                                    -   [$5625 - $3750]:Balance left in API-Treasury stock account Retained earnings $                       8,125.00 $                                    -   [Balancing figure] Treasury Stock $                                    -   $                    62,500.00 [1250 shares x $50] (To record sale of shares at $42 per share.) $                                    -   $                                    -