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Included in the December 31, 2012, Jacobi Company balance sheet was the followin

ID: 2459235 • Letter: I

Question

Included in the December 31, 2012, Jacobi Company balance sheet was the following shareholders' equity section:

The company engaged in the following stock transactions during 2013:

MAY 14 JE ANSWER

                                                                      DEBIT                                            CREDIT

RETAINED EARNINGS                                XXXXX

COMMON STOCK TO BE DISTRIBUTED                                                   XXXXX

ADD'L PAID IN CAPITAL FROM STOCK DIVIDEND                                  XXXXX

Explanation / Answer

Journal Entry of May 14: Declared 10% stock dividend on the outstanding common stock, currently selling price $25 per common share.

Number of Common Stock outstanding on May 14: 30000 + 4000= 34000

DEBIT CREDIT

RETAINED EARNINGS 934000*25) $850,000

COMMON STOCK TO BE DISTRIBUTED (34000*5) 170,000

ADD'L PAID IN CAPITAL FROM STOCK DIVIDEND (34000*20) 680,000