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The company with the common equity accounts shown here has declared a 15 percent

ID: 2749750 • Letter: T

Question

The company with the common equity accounts shown here has declared a 15 percent stock dividend when the market value of its stock is $31 per share.

Common stock ($1 par value) $465,000

Capital surplus $862,000

Retained earnings $3,880,800

Total owners’ equity $5,207,800

What would be the number of shares outstanding, after the distribution of the stock dividend?

New shares outstanding: _______________

What would the equity accounts be after the stock dividend?

Common stock $________________

Capital surplus:__________________

Retained earnings: _______________

Total owners’ equity $:____________

The company with the common equity accounts shown here has declared a 15 percent stock dividend when the market value of its stock is $31 per share.

Common stock ($1 par value) $465,000

Capital surplus $862,000

Retained earnings $3,880,800

Total owners’ equity $5,207,800

What would be the number of shares outstanding, after the distribution of the stock dividend?

New shares outstanding: _______________

What would the equity accounts be after the stock dividend?

Common stock $________________

Capital surplus:__________________

Retained earnings: _______________

Total owners’ equity $:____________

Explanation / Answer

New shares oustanding          534,750 465000*1.15 Common stock $     534,750 465000*1.15 Capital surplus $ 2,954,500 862000+69750*(31-1) Retained earnings $ 3,115,300 5207800-69750*(31-1)