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Exercise 12-14 Stock Split Charles Corporation currently has 250,000 shares of $

ID: 2531923 • Letter: E

Question

Exercise 12-14
Stock Split

Charles Corporation currently has 250,000 shares of $1 par value common stock authorized with 100,000 shares outstanding. The board of directors declared a 2-for-1 split on May 15, 2014, when the market value of the common stock was $2.50 per share. The retained earnings balance on May 15 was $350,000. Additional paid-in capital on this date was $10,000.

Prepare the stockholders' equity section of the company's balance sheet before the stock split.

Charles Corporation

Balance Sheet (Stockholders' Equity)

May 15, 2014

Contributed capital:

  

$  

  

  

Total contributed capital

$  

  

  

Total stockholders' equity

$  

Prepare the stockholders' equity section of the company's balance sheet after the stock split.

Charles Corporation

Balance Sheet (Stockholders' Equity)

May 15, 2014

Contributed capital:

  

$  

  

  

Total contributed capital

$  

  

  

Total stockholders' equity

$  

What entry, if any, would be necessary to record the stock split?
SelectDebit Cash, credit Common StockDebit Cash, credit Common Stock, credit Additional Paid-in CapitalNo entry requiredDebit Treasury Stock, credit CashCorrect 1 of Item 3

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Prepare the stockholders' equity section of the company's balance sheet before the stock split.

Charles Corporation

Balance Sheet (Stockholders' Equity)

May 15, 2014

Contributed capital:

  

$  

  

  

Total contributed capital

$  

  

  

Total stockholders' equity

$  

Explanation / Answer

Solution:

No entry required to record the stock split.

Charles Corporation Balance Sheet (Stockholder's Equity) - Before Stock Split 15-May-14 Particulars Amount Contributed Capital: Common stock—$1 par value, 250,000 shares authorized,
100,000 shares issued and outstanding $100,000.00 Additional paid in Capital $10,000.00 Total Contributed Capital $110,000.00 Retained Earnings $350,000.00 Total Stockholder's Equity $460,000.00