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[E 12-1] * Paid-in Capital ��� �렪�쓽�긽 PIC濡� �몴湲�. (a) Jan. 10 Cash (70,000 X $5) Common Stock July 1 Cash (40,000 X $8) 320,000 200,000 120,000 350,000 350,000
Common Stock (40,000 X $5) PIC in Excess of Par Value (40,000 X $3)
(b)
Jan. 10
Cash (70,000 X $5)
350,000 70,000 280,000
Common Stock (70,000 X $1) PIC in Excess of Stated Value (70,000 X $4) July 1 Cash (40,000 X $8) 320,000
Common Stock (40,000 X $1) PIC in Excess of Stated Value (40,000 X $7)
40,000 280,000
[E 12-2] Mar. 2 Organization Expense 30,000 5,000 25,000
Common Stock (5,000 X $1) PIC in Excess of Par Value?Common Stock June 12 Cash 375,000 Common Stock (60,000 X $1) PIC in Excess of Par Value?Common Stock July 11 Cash (1,000 X $110) 110,000
60,000 315,000
Preferred Stock (1,000 X $100) PIC in Excess of Par Value?Preferred Stock (1,000 X $10) Nov. 28 Treasury Stock Cash 80,000
100,000 10,000
80,000
[E 12-4] (a) Mar. 1 Tre���(�깮�왂)
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* X $20) Common Stock Dividends Distributable (39,000 X $5)
780,000 195,000 585,000
PIC in Excess of Par Value (39,000 X $15) *[($1,000,000 첨 5) + 60,000] X 15%.
[E 12-14] TIGER INC. Balance Sheet (Partial) December 31, 200X Stockholders��� equity Paid-in capital Capital stock 8% Preferred stock, $5 par value, ??40,000 shares authorized, ??30,000 shares issued Common stock, no par, $1 stated ??value, 400,000 shares autho??rized, 300,000 shares issued ??and 290,000 outstanding Common stock dividends ??distributable Total capital stock Additional paid-in capital In excess of par value? ??preferred stock ??common stock ??capital Total paid-in capital Retained earnings (see Note R) Total paid-in capital and ??retained earnings Less: Treasury stock (10,000 common ??shares) Total stockholders��� equity 74,000 $2,680,000 ?2,754,000 ?? 344,000 1,200,000 1,544,000 ?2,054,000 700,000 In excess of stated value? Total additional paid-in 60,000 ?? 360,000 510,000 $? 300,000 $? 150,000
Note
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