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#20) Military Sporting Goods is authorized to issue 12,000 shares of comon stock

ID: 2716357 • Letter: #

Question

#20) Military Sporting Goods is authorized to issue 12,000 shares of comon stock. During a two-month period, Miliraty completed these stocks issuance transactions.)

July   23             Issued 1,700 shares of $1.50 par common stock for cash fo $15.50 per share.

Aug   12              Received inventory with a market value of $20,000 and Equipment with market value of $46,000 for 3,000

                           shares of the $1.50 par common stock.

Requirements

1.                     Journalize the transaction

2.                      Prepare the stockholders' equity section of Military Sporting Goods' balance sheet for the transactions given

                        in this exercise. Retained Earnings has a balance of $47,000.

Requirement 1. Journalize the transactions

Begin by journalize the transaction on July23 (record debits first, then credits. Exclude explanations from any journal entries).

                                                                    Journal Entry

Date                                            Accounts                                                     Debits                         Credits

July      23              (Account Receivable, Cash, Common Stock,                 __________                  ________

                    Equipment, INventory, Operating Expenses,

                    Paid-in Capital in Excess of Par-Common,

                    Paid-in Capital in excess of Par-Preferred.

                    Preferred Stock, Sales Revenue)

_____________________________________________                ___________                      ______________

____________________________________________                   __________                      _______________

___________________________________________                      ___________                     _____________

Explanation / Answer

1. Journal entries

2 Stock holder's Equity section

Common stock (4700 Shares of $1.50 each) $7050

Securities premium $85300

Retained eatnings $47000

Total $139350

Date Particualrs Debit Credit July 23 Bank A/c Dr. 26350 To Share capital 2550 To Securities premium 23800 12 Aug Inventory 20000 Equipment 46000 To share capital 4500 To securities premium 61500