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value 266 points Barney is a leading global manufacturer and marketer of power t

ID: 2578109 • Letter: V

Question

value 266 points Barney is a leading global manufacturer and marketer of power tools, hardware, and home improvement products. A press release contained the following announcement NEW BRITAIN, Conn.-(BUSINESS WIRE) Feb. 18, 2014 Barney (NYSE: BYC) announced today that its Board of Directors approved a regular first-quarter cash dividend of $0.50 per common share. This extends the company's record for the longest consecutive annual and quarterly dividend payments among industrial companies listed on the New York Stock Exchange. The dividend is payable on Tuesday, March 18, 2014, to shareholders of record as of the close of business on Wednesday, March 5, 2014 At the time of the press release, the company had 315 million shares authorized and 156.5 million outstanding. The par value for the company's stock is $2.50 per share Required 1. Prepare journal entries as appropriate for each of the three dates mentioned above. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field. Enter your answers in dollars not in millions.) View transaction list

Explanation / Answer

general journal

date

explanation

debit

credit

Feb 18 2014

retained earning

78250000

dividend payable

78250000

Mar 5 2014

No journal entry on the date of record

mar 18 2014

dividend payable

78250000

cash

78250000

general journal

date

explanation

debit

credit

Feb 18 2014

retained earning

78250000

dividend payable

78250000

Mar 5 2014

No journal entry on the date of record

mar 18 2014

dividend payable

78250000

cash

78250000