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Problem 15-2 Prepare the stockholders’ equity section as of April 30, 2017. Net

ID: 2393996 • Letter: P

Question

Problem 15-2

Prepare the stockholders’ equity section as of April 30, 2017. Net income for the first 4 months of 2017 was $137,100. (Enter account name only and do not provide descriptive information.)

Problem 15-2

Wildhorse Company had the following stockholders’ equity as of January 1, 2017.
Common stock, $5 par value, 20,200 shares issued $101,000 Paid-in capital in excess of par—common stock 303,000 Retained earnings 319,000    Total stockholders’ equity $723,000
During 2017, the following transactions occurred.
Feb. 1 Wildhorse repurchased 2,060 shares of treasury stock at a price of $18 per share. Mar. 1 720 shares of treasury stock repurchased above were reissued at $16 per share. Mar. 18 490 shares of treasury stock repurchased above were reissued at $15 per share. Apr. 22 650 shares of treasury stock repurchased above were reissued at $20 per share.

Prepare the stockholders’ equity section as of April 30, 2017. Net income for the first 4 months of 2017 was $137,100. (Enter account name only and do not provide descriptive information.)

WILDHORSE COMPANY
Stockholders’ Equity
April 30, 2017For the Year Ended April 30, 2017For the Quarter Ended April 30, 2017 $         Additional Paid-in Capital    Capital Stock    Current Assets    Current Liabilities    Intangible Assets    Long-term Investments    Long-term Liabilities    Property, Plant and Equipment    Stockholders' Equity    Total Assets    Total Capital Stock    Total Current Assets    Total Current Liabilities    Total Intangible Assets    Total Liabilities    Total Liabilities and Stockholders' Equity    Total Long-term Investments    Total Long-term Liabilities    Total Paid-in Capital    Total Paid-in Capital and Retained Earnings    Total Property, Plant and Equipment    Total Stockholders' Equity AddLess :         Additional Paid-in Capital    Capital Stock    Current Assets    Current Liabilities    Intangible Assets    Long-term Investments    Long-term Liabilities    Property, Plant and Equipment    Stockholders' Equity    Total Assets    Total Capital Stock    Total Current Assets    Total Current Liabilities    Total Intangible Assets    Total Liabilities    Total Liabilities and Stockholders' Equity    Total Long-term Investments    Total Long-term Liabilities    Total Paid-in Capital    Total Paid-in Capital and Retained Earnings    Total Property, Plant and Equipment    Total Stockholders' Equity $

Explanation / Answer

Solution:

Statement of Retained Earnings Particulars Amount Beginning retained earnings $319,000.00 Add: Net Income $137,100.00 Less: Loss from sale of treasury stock (720*$2 + 490*$3) $2,910.00 Ending Retained Earnings $453,190.00