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Accounts Debit Credit Cash $ 42,700 Accounts Receivable 44,500 Supplies 7,500 Eq

ID: 2770064 • Letter: A

Question

  Accounts

Debit

Credit

  Cash

$ 42,700

  Accounts Receivable

44,500

  Supplies

7,500

  Equipment

64,000  

  Accumulated Depreciation

$   9,000  

  Accounts Payable

14,600

  Common Stock, $1 par value

10,000

  Additional Paid-in Capital

80,000

  Retained Earnings

45,100

       Totals

$158,700

$158,700

During January 2018, the following transactions occur:

January 2

Issue an additional 2,000 shares of $1 par value common stock for $40,000.

January 9

Provide services to customers on account, $14,300.

January 10

Purchase additional supplies on account, $4,900.

January 12

Repurchase 1,000 shares of treasury stock for $18 per share.

January 15

Pay cash on accounts payable, $16,500.

January 21

Provide services to customers for cash, $49,100.

January 22

Receive cash on accounts receivable, $16,600.

January 29

Declare a cash dividend of $0.30 per share to all shares outstanding on January 29. The dividend is payable on February 15.

(Hint: Grand Finale Fireworks had 10,000 shares outstanding on January 1, 2018 and dividends are not paid on treasury stock.)

January 30

Reissue 600 shares of treasury stock for $20 per share.

January 31

Pay cash for salaries during January, $42,000.

  Accounts

Debit

Credit

  Cash

$ 42,700

  Accounts Receivable

44,500

  Supplies

7,500

  Equipment

64,000  

  Accumulated Depreciation

$   9,000  

  Accounts Payable

14,600

  Common Stock, $1 par value

10,000

  Additional Paid-in Capital

80,000

  Retained Earnings

45,100

       Totals

$158,700

$158,700

Enter your answer as a whole number (ie. 5% should be entered as 5, not .05). Analyze the following for Grand Finale Fireworks (a) Calculate the return on equity for the month of January. If the average return on equity for the industry for January is 2.5%, is the company more or less profitable than other companies in the same industry? he return on equity is Is the company more or less profitable than other companies? (b) How many shares of common stock are outstanding as of January 31, 2018? The number of common shares outstanding as of January 31, 2018 is (c) Calculate earnings per share for the month of January. (Hint: To calculate average shares of common stock outstanding take the beginning shares outstanding plus the ending shares outstanding and divide the total by 2.) If earnings per share was $3.60 last year (i.e., an average of S0.30 per month), is earnings per share for January 2018 better or worse than last year's average? Earnings per share is Is earnings per share for January 2018 better or worse than last year's average?

Explanation / Answer

Calculate the return on equity for the month of January. If the average return on equity for January is 2.5%. is the company more or less profitable than other companies in the same industry?

Return on Equity = Net Income / Average Shareholder Equity= $16500 / $62,000 = 2.66%

Company is more profitable then other companies

(b) How Many Shares of Common Stock are outstanding as of January 31,2018?

Total 3600 Shares outstanding

(C) Calculate Earnings per share for the months of January. If earnings per share was $3.60 last year, is earnings per share for January 2018 better or worse than last years's average?

Earning per Share = Net Income - Preferred Dividends / Weighted Average of Commone Shares outstanding

EPS = $16,500 - 0 / (1000 + 3600)/2 = $7.17

In January 2018 has better EPS $7.17 in comparission with last year EPS of $3.60

Opening Bal 1000 Shars@10 $10,000 Jan-02 2000 shares @20 $40,000 Jan-30 600 Share @20 $12,000 Total 3600 Shares $62,000
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