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Information on shareholder\'s equity as currently shown on the books of the bark

ID: 2634542 • Letter: I

Question

Information on shareholder's equity as currently shown on the books of the barks Corporation is given as:

Common Shares (2.00 par value )      350,000

Capital in excess of par                     0

Retained Earnings                             7,800,000

Rework the shareholder's equity as it appears on the books if the company issues 40,000 new shares of common at $70 per share.

  

Information on shareholder's equity as currently shown on the books of the barks Corporation is given as:

Common Shares (2.00 par value )      350,000

Capital in excess of par                     0

Retained Earnings                             7,800,000

Rework the shareholder's equity as it appears on the books if the company issues 40,000 new shares of common at $70 per share.

  

Explanation / Answer

Book value per share = Shareholder's equity / Number of shares outstanding

Shareholder's Equity =

Common Shares (350,000x2) = $700,000

Add: Retained Earnings = $7,8000,000

Add: Additional issue (40,000x70) = $ 2,800,000

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Shareholder's Equity = $81,500,000

Total Shares outstanding = 350,000 + 40,000 = 390,000

Book Value per share = $81,500,000 / 390,000 = $208.97