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Exercise 11-5 Rinehart Corporation purchased from its stockholders 5,200 shares

ID: 2599972 • Letter: E

Question

Exercise 11-5

Rinehart Corporation purchased from its stockholders 5,200 shares of its own previously issued stock for $254,800. It later resold 1,600 shares for $52 per share, then 1,600 more shares for $47 per share, and finally 2,000 shares for $41 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 $52 per share.)

(To record sales of shares at $47 per share.)

(To record sale of shares at $41 per share.)

Account Titles and Explanation

Debit

Credit

(To record purchase from stockholders.)

(To record sales of shares at $52 per share.)

(To record sales of shares at $47 per share.)

(To record sale of shares at $41 per share.)

Explanation / Answer

Prepare journal entries for the purchase of the treasury stock and the three sales of treasury stock.

Date accounts & explanation debit credit Treasury stock a/c 254800 Cash a/c 254800 (To record purchase from stockholders.) Cash a/c (1600*52) 83200 Treasury stock a/c (1600*49) 78400 Paid in capital from sale of treasury stock 4800 (To record sales of shares at $52 per share.) Cash a/c (1600*47) 75200 Paid in capital from sale of treasury stock 3200 Treasury stock a/c 78400 (To record sales of shares at $47 per share.) Cash a/c (2000*41) 82000 Paid in capital from sale of treasury stock 1600 Retained earnings 14400 Treasury stock a/c (2000*49) 98000 (To record sale of shares at $41 per share.)