Sunday, November 10, 2019

Val's Marina Supply has 3,500 shares of stock outstanding with a par value of $1.00 per share and a market value of $19 per share

Val's Marina Supply has 3,500 shares of stock outstanding with a par value of $1.00 per share and a market value of $19 per share. The balance sheet shows $3,500 in the common stock account, $24,000 in the capital in excess of par account, and $31,400 in the retained earnings account. The firm just announced a 100 percent stock dividend. What is the value of the capital in excess of par account after the dividend? 
 
A. 
$0

B. 
$20,500

C. 
$24,000

D. 
$55,500

E. 
$87,000
The capital in excess of par account will remain at $24,000 as it does not change with a large stock dividend.


69.
Kurt's Market has 8,000 shares of stock outstanding with a par value of $1 per share and a market value of $13 per share. The balance sheet shows $8,000 in the common stock account, $26,000 in the capital in excess of par account, and $36,800 in the retained earnings account. The firm just announced a 100 percent stock dividend. What will be the balance in the retained earnings account after this dividend? 
 
A. 
$28,800

B. 
$36,800

C. 
$38,700

D. 
$40,700

E. 
$128,700
Retained earnings = $36,800 - [(8,000 shares × 1.0) × $1] = $28,800


70.
The Tanning Bed has 10,000 shares of stock outstanding with a par value of $1 per share and a market value of $8 per share. The balance sheet shows $10,000 in the common stock account, $60,000 in the capital in excess of par account, and $94,300 in the retained earnings account. The firm just announced a 100 percent stock dividend. What will be the value of the common stock account after the dividend? 
 
A. 
$5,000

B. 
$10,000

C. 
$11,000

D. 
$15,000

E. 
$20,000
Common stock = [(10,000 shares × 1.0) × $1] + $10,000 = $20,000

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