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In 2018, Brock Lee Vegetables, issued $1 par value common stock for $30 per shar

ID: 2516613 • Letter: I

Question

In 2018, Brock Lee Vegetables, issued $1 par value common stock for $30 per share. No other common stock transactions occurred until March 31, 2020, when Brock Lee acquired some of the issued shares for $25 per share and retired them. Which of the following statements is true for this acquisition and retirement?

2020 net income is increased.

Additional paid-in capital is increased.

Retained earnings is increased.

2020 net income is decreased.

a.

2020 net income is increased.

b.

Additional paid-in capital is increased.

c.

Retained earnings is increased.

d.

2020 net income is decreased.

Explanation / Answer

Option D is correct

2020 Net Income will be decreased.

When shares are issued at $30 in 2018, additional paid in capital was increased by $29, and when shares are retired in 2020, the net income will decrease becase shares are issued at $25 per share