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derina the stockholders\' equity section af Cu umber Company\'s balance sheet co

ID: 341820 • Letter: D

Question

derina the stockholders' equity section af Cu umber Company's balance sheet consists o common stock $558 000 and retained earnings03,000. Cullumber is considering the following two courses af action: On October 31, (1) Declaring a á% stock dividend on the3,DOD SD par value shares outstanding (2) Effacting a 2-for-1 stock split that will reduce par valuc to $3 per shara Tha current market price is $17 per share Prepare a tabular summary of the effects of the alternative actions on the company's stockholders equity and outstanding shares. Balance Sheet Before Action After Stock Dividend After Stock Split Stockholders equity Paid-in capital Retained earnings Total stockholders equity Outstanding shares

Explanation / Answer

Answer

No. of shares

Amount

6% stock dividend=

5580 shares

[5580 x $6] $33480

Old balance of common stock shares

93000

$558000

Total shares before split

98580

$591480

Split ratio

02:01

No. of shares after split

[98580 x 2] 197160

Before Action

After Stock dividend

After Stock Split

Stockholder's Equity:

Paid In Capital

[93000 x $6] 558000

[98580 x $6] 591480

[197160 x $3] 591480

Retained Earnings

403000

403000

40300

Total Stockholder's Equity

961000

994480

631780

Outstanding shares

93000

98580

197160

No. of shares

Amount

6% stock dividend=

5580 shares

[5580 x $6] $33480

Old balance of common stock shares

93000

$558000

Total shares before split

98580

$591480

Split ratio

02:01

No. of shares after split

[98580 x 2] 197160