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Marble Corporation had the following balances in its stockholders\' equity accou

ID: 2526960 • Letter: M

Question

Marble Corporation had the following balances in its stockholders' equity accounts at December 31, 2012: Common Stock, $10 par, 50,000 shares authorized, 20,000 shares issued Contributed Capital in Excess of Par Value, Common Retained Earnings Total stockholders' equity $200,000 250,000 500,000 $950,000 The following transactions occurred during 2013: Sold and issued 3,000 shares of common stock for $22 per share. Declared a $0.50 per share dividend on common stock. Net income for the year was determined to be $75.000 February 3 May 10 December 31 Assuming that the dividend was eventually paid during the year, calculate the ending balance in the Retained Earnings account.

Explanation / Answer

Calculate ending balance of retained earnings :

Beginning balance of retained earnings 500000 Add; Net income 75000 Less; Dividend (23000*.50) -11500 Ending balance of retained earnings 563500