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JKL. Hotel Company had the following stockholders\' equity section on the Decemb

ID: 2572020 • Letter: J

Question

JKL. Hotel Company had the following stockholders' equity section on the December 31, 2016 balance sheet: Preferred stock, $100 par, 6% cumulative Common stock, $2 par value Paid-in capital in excess of par, common stock Retained earnings Treasury Stock @ $10.00 $1,250,000 800,000 3,500,000 3.467.000 50,000) 8,967,000 Total a. How many shares of common stock are issued? How many shares of common stock are outstanding? c. How many shares of preferred stock are outstanding? d. What was the average selling price of a share of common stock? What was the amount of dividends declared for common stock if the retained earnings balance of January 1, 2016 was $ 2,500,000 and net income for the year ended December 31, 2016 was $120,000? e. If $150,000 of dividends were declared and no dividends were in arrears, how much of that amount would go to the common shareholders, assuming 100% distribution and prepare journal entries for it? e.

Explanation / Answer

ReqA:

Common stock   $ 800,000

Par value is $ 2 per share

Number of common shares issued (800,000 /2) = 400,000 common shares

Req B: Common shares issued 400,000

Less: Balance of shares in Treasury account($50,000 @ 10 per share) = 5,000 shares   

Therefore, common shares outstanding (400,000 -5,000) = 395,000 shares

Rec: Preferred stock capital   $ 1250,000

Par value of preferred stock    $ 100 per share

Number of preferred shares outstanding (1250,000 /100 ) = 12,500 shares

ReqD:

Total amount received from issue of 400,000 common shares:

Common stock capital                   $800,000

Add: Paid in capital in excess of par value $ 3500,000

Total amount received for 400,000 common shares $ 4300,000

Amount received per share (4300,000/400,000) = $10.75 per common share