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Poodle Corporation was organized on January 3, 2018. The firm was authorized to

ID: 2510237 • Letter: P

Question

Poodle Corporation was organized on January 3, 2018. The firm was authorized to issue 100,000 shares of $5 par common stock. During 2018, Poodle had the following transactions relating to shareholders' equity:

Issued 30,000 shares of common stock at $7 per share.
Issued 20,000 shares of common stock at $8 per share.
Reported a net income of $100,000.
Paid dividends of $50,000.

What is total paid-in capital at the end of 2018?

$420,000.

$370,000

$470,000

$320,000

a.

$420,000.

b.

$370,000

c.

$470,000

d.

$320,000

Explanation / Answer

b. $370,000

Total paid-in capital at the end of 2018 is:

= (30,000 x $7) + (20,000 x $8)

= $370,000