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Incentive Corporation was organized in 2012 to operate a financial consulting bu

ID: 2381646 • Letter: I

Question

Incentive Corporation was organized in 2012 to operate a financial consulting business. The charter authorized the following capital stock: common stock, par value $5 per share, 12,000 shares. During the first year, the following selected transactions were completed:

Prepare the journal entry required for each of these transactions.





Prepare the stockholders

Incentive Corporation was organized in 2012 to operate a financial consulting business. The charter authorized the following capital stock: common stock, par value $5 per share, 12,000 shares. During the first year, the following selected transactions were completed:

Complete the table below, indicating the account, amount, and direction of the effect (+ for increase and - for decrease) for the above transactions. (Enter all amounts as positive values.)

Explanation / Answer

JOURNAL ENTRY:

A] DEBIT CASH [5900*19] = 112100

CREDIT COMMON STOCK [5900*5] = 29500

CREDIT CAPITAL PAID IN EXCESS OF PAR VALUE[(19-5)*5900] = 82600

B] ] DEBIT CASH [1900*22] = 41800

CREDIT COMMON STOCK [1900*5] = 9500

CREDIT CAPITAL PAID IN EXCESS OF PAR VALUE[(22-5)*1900] = 32300

ASSETS

=

LIABILITIES

+

STOCKHOLDERS EQUITY

A] 112100

=

0

+

112100

B]41800

=

0

+

41800

The stockholders

ASSETS

=

LIABILITIES

+

STOCKHOLDERS EQUITY

A] 112100

=

0

+

112100

B]41800

=

0

+

41800