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tion.com connect Intermediate Accounting 302: ACCT 302 01 Fall 2017 ACCOUNTING C

ID: 2561038 • Letter: T

Question

tion.com connect Intermediate Accounting 302: ACCT 302 01 Fall 2017 ACCOUNTING Chapter 18 Hw Question 4 (of 25) 10.00 points Agee Storage issued 27 millon shares of its $1 par common stock at $12 per share several years ago. Last year, for the first time, Agee reacquired 1 million shares at $10 per share. Assuming that Agee retires shares it reacquires (restores their status to that of authorized but unissued shares), by what amount will Agee's total paid-in capital decline if a now reacquires 1 milion shares at $15 per share? (Enter your answer in millions (e, 10,000,000 should be entered as 10).) milion Check my work

Explanation / Answer

4.

Common stock 1 million

Paid in capital 11 millions

To Paid in capital (repurchase) 2 millions

To cash 10 millions

Common stock 1 million

Paid in capital 11 millions

Paid in capital (repurchase) 2 millions

Retained earnings 1 million

To Cash 15 millions

Total paid in capital declne by 14 millions (15 millions - 1 million).

5.

journal entries:

January 23, 2013 Treasury stock (10 * $19) $190 millions

To cash $190 millions

September 3, 2013 Cash (2 * $20) $40 milions

To Treasury stock $38 millions

To paid in capital $2 millions

November 4, 2013 Cash $34 millions

Paid in capital $2 millions

Retained earnings $2 millions

To Treasury stock $38 millions.