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Help with Problem 11-2A Thank You Kohler Corporation reports the following compo

ID: 2709594 • Letter: H

Question

Help with Problem 11-2A

Thank You

Kohler Corporation reports the following components of equity on December 31,2013 In year 2014, the following transactions affected its stockholders' equity accounts. Jan. 1 Purchased 4,000 shares of its own stock at $20 cash per share. Jan. 5 Directors declared a $2 per share cash dividend payable on Feb. 28 to the Feb. 5 stockholders of record. Feb. 28 Paid the dividend declared on January 5. July 6 Sold 1,500 of its treasury shares at $24 cash per share. Aug. 22 Sold 2,500 of its treasury shares at $17 cash per share. Sept. 5 Directors declared a $2 per share cash dividend payable on October 28 to the September 25 Stockholders of record. Oct. 28 Paid the dividend declared on September 5. Dec. 31 Closed the $388,000 credit balance (from net income) in the Income Summary account to Retained Earnings. Required 1. Prepare journal entries to record each of these transactions for 2014. 2. Prepare a statement of retained earnings for the year ended December 31, 2014. 3. Prepare the stockholders' equity section of the company's balance sheet as of December 31, 2014.

Explanation / Answer

Question 1. Journal Entries Date Account Title Debit Credit 1-Jan-14 Treasury Stock 80000.00 Cash 80000.00 5-Jan-14 Dividend Expenses 72000 Dividend Payable 72000 28-Feb-14 Dividend payable 72000.00 Cash 72000.00 6-Jul-14 Cash 36000.00 Treasury Stock 36000.00 22-Aug-14 Cash 42500.00 Treasury Stock 42500.00 5-Sep-14 Dividend Expenses 80000 Dividend Payable 80000 28-Oct-14 Dividend payable 80000 Cash 80000 31-Dec-14 Paid in capital in excess of pervalue, Common Stock 1500.00 Treasury Stock 1500.00 31-Dec-14 Income Summary 388000 Retained Earnings 388000 Question 2. Beginning Retained Earnings 270000 Add: Income for the year 388000 Ending Retained Earnings 658000 Question 3. Stock Holders Equity: Common Stock-$10 per value, 100,000 shares authorised andissued 40,000 400000 Paid in capital in excess of per value, common stock 58500.00 Retained Earnings 658000 Total shareholder's Equity 1116500

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