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The Western Pipe Company has the following capital section in its balance sheet.

ID: 2621566 • Letter: T

Question

The Western Pipe Company has the following capital section in its balance sheet. Its stock is currently selling for $6 per share.
Common stock (55,000 shares at $2 par) $ 110,000 Capital in excess of par 110,000 Retained earnings 280,000 $ 500,000
The firm intends to first declare a 10 percent stock dividend and then pay a 15-cent cash dividend (which also causes a reduction of retained earnings).
Show the capital section of the balance sheet after the first transaction and then after the second transaction. (Omit the "$" sign in your response.)
WESTERN PIPE CO. After 1st transaction Common stock $ Capital in excess of par Retained earnings $
WESTERN PIPE CO. After 2nd transaction Common stock $ Capital in excess of par Retained earnings $ The Western Pipe Company has the following capital section in its balance sheet. Its stock is currently selling for $6 per share.

Explanation / Answer

1. Common stock (60,500@2)     121,000

Capital in excess of par                132,000

Retained earnings                         247,000

Total                                              500,000

2. Common Stock                         121,000

Capital in excess of par                 132,000

Retained earnings                          237,925

Total                                              490,925