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Exercise 11-3 Date Account Titles and Explanation Debit Credit SHOW LIST OF ACCO

ID: 341783 • Letter: E

Question

Exercise 11-3

Date

Account Titles and Explanation

Debit

Credit

SHOW LIST OF ACCOUNTS

SHOW SOLUTION

LINK TO TEXT

LINK TO TEXT

Preferred Stock

Paid-in Capital in Excess of Par Value—Preferred Stock

Exercise 11-3

Sheffield Corp. is authorized to issue both preferred and common stock. The par value of the preferred is $50. During the first year of operations, the company had the following events and transactions pertaining to its preferred stock.
Feb. 1 Issued 104,000 shares for cash at $141 per share. July 1 Issued 165,600 shares for cash at $146 per share.

Explanation / Answer

1-Feb Cash 14664000 =104000*141        Preferred Stock 5200000 =104000*50        Paid-in Capital in Excess of Par Value—Preferred Stock 9464000 1-Jul Cash 24177600 =165600*146        Preferred Stock 8280000 =165600*50        Paid-in Capital in Excess of Par Value—Preferred Stock 15897600 2        Preferred Stock 1-Feb 5200000 1-Jul 8280000 Bal. 13480000        Paid-in Capital in Excess of Par Value—Preferred Stock 1-Feb 9464000 1-Jul 15897600 Bal. 25361600