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Following are the transactions of Dennen, Inc., for the month of January. a.Borr

ID: 2336027 • Letter: F

Question

Following are the transactions of Dennen, Inc., for the month of January.

a.Borrowed $24,500 from a local bank.

b.Lent $8,700 to an affiliate; accepted a note due in one year.

c.Sold to investors 60 additional shares of stock with a par value of $0.10 per share and a market price of $15 per share; received cash.

d.Purchased $23,000 of equipment, paying $5,800 cash and signing a note for the rest due in one year.

e.Declared and paid $3,800 in dividends to stockholders.

For each of the above transactions of Dennen, Inc., for the month of January, indicate the accounts, amounts, and direction of the effects (+ for increase and - for decrease) on the accounting equation. A sample is provided.

Assets = Liabelities + Stockholders' Equity a b c d e

Explanation / Answer

For each of the above transactions of Dennen, Inc., for the month of January, indicate the accounts, amounts, and direction of the effects (+ for increase and - for decrease) on the accounting equation.

Assets = Liabilities + Stockholder's equity a Cash +$24500 Bank loan +$24500 b Cash -$8700 Notes receivable +$8700 c Cash +$900 Common Stock +$6 Paid in capital in excess of par value +$894 d Equipment +$23000 Notes payable +$17200 Cash -$5800 e Cash -$3800 Dividend -$3800