3. Start with the Capital Stock and Capital in Excess of Par Value columns on the Consolidated Statement of Equity for Ford Motor Company. We see that Capital in Excess of Part increased $163 mill, but the par value account did not change. We can also see on the cash flow statement that no stock was issued. Since the line item says that the increase to the account includes share-based compensation impacts, we will assume that the entire amount is for share-based compensation. The entry would be similar to Illustration 19-3 and 19-3a. Show the journal entry here. (6 points)

in millions) Equity Attributable to Ford Motor Company Cap.in Excess of Par Value of Stock $ 21,421 Capital Stock S 41 Total Accumulated Other Comprehensive Income/(Loss) (Note 21) S (6,257) Retained Earnings/(Accumulated Deficit) S 14,980 4,589 Treasury Stock (977) Equity Attributable to Non- controlling Interests $ 15 11 Total Equity $ $ $ 29,223 29,208 4,589 (756) 4,600 (757) - (756) - Balance at December 31, 2015 Net income Other comprehensive income/loss), net of tax Common stock issued (including share-based compensation impacts) Treasury stock/other Cash dividends declared (a) Balance at December 31, 2016 209 - (145) 209 (145) (3,376) 29,729 209 (148) (3,381) 29,746 (3,376) 16,193 (3) (5) 17 $ $ 21.6305 41 $ 21,630 $ 16:1935 S (7,013) $ (1,122) $ S $ $ 41 $ 21,630 $ $ (7,013) $ $ 17 $ 16,193 566 7,731 (1,122) - - - $ 29,729 572 7,731 29,746 572 7,757 52 - 26 (2) 54 Balance at December 31, 2016 Adoption of accounting standards Net income Other comprehensive income/(loss), net of tax Common stock issued (including share-based compensation impacts) Treasury stock/other Cash dividends declared (a) Balance at December 31, 2017 - (131) (2) 207 (131) (2,584) 35,578 207 (133) (2,595) 35,606 (2,584) 21,906 (11) 28 $ 21,8435 (6,959) S (1,253) S $ $ $ 41 $ 21,843 $ $ (6,959) $ (1,253) $ $ $ 21,906 3,677 - 35,578 3,677 (407) 28 18 35,606 3,695 (407) (407) Balance at December 31, 2017 Net income Other comprehensive income/loss), net of tax Common stock issued (including share-based compensation impacts) Treasury stock/other Dividend and dividend equivalents declared (a) Balance at December 31, 2018 163 - (164) 163 (164) (2,915) 35,932 163 (164) (2,927) 35,966 (2,915) 22,668 (12) 34 $ 41 $ 22,006 $ $ (7,366) $ (1,417) $ $ $ in millions) Equity Attributable to Ford Motor Company Cap.in Excess of Par Value of Stock $ 21,421 Capital Stock S 41 Total Accumulated Other Comprehensive Income/(Loss) (Note 21) S (6,257) Retained Earnings/(Accumulated Deficit) S 14,980 4,589 Treasury Stock (977) Equity Attributable to Non- controlling Interests $ 15 11 Total Equity $ $ $ 29,223 29,208 4,589 (756) 4,600 (757) - (756) - Balance at December 31, 2015 Net income Other comprehensive income/loss), net of tax Common stock issued (including share-based compensation impacts) Treasury stock/other Cash dividends declared (a) Balance at December 31, 2016 209 - (145) 209 (145) (3,376) 29,729 209 (148) (3,381) 29,746 (3,376) 16,193 (3) (5) 17 $ $ 21.6305 41 $ 21,630 $ 16:1935 S (7,013) $ (1,122) $ S $ $ 41 $ 21,630 $ $ (7,013) $ $ 17 $ 16,193 566 7,731 (1,122) - - - $ 29,729 572 7,731 29,746 572 7,757 52 - 26 (2) 54 Balance at December 31, 2016 Adoption of accounting standards Net income Other comprehensive income/(loss), net of tax Common stock issued (including share-based compensation impacts) Treasury stock/other Cash dividends declared (a) Balance at December 31, 2017 - (131) (2) 207 (131) (2,584) 35,578 207 (133) (2,595) 35,606 (2,584) 21,906 (11) 28 $ 21,8435 (6,959) S (1,253) S $ $ $ 41 $ 21,843 $ $ (6,959) $ (1,253) $ $ $ 21,906 3,677 - 35,578 3,677 (407) 28 18 35,606 3,695 (407) (407) Balance at December 31, 2017 Net income Other comprehensive income/loss), net of tax Common stock issued (including share-based compensation impacts) Treasury stock/other Dividend and dividend equivalents declared (a) Balance at December 31, 2018 163 - (164) 163 (164) (2,915) 35,932 163 (164) (2,927) 35,966 (2,915) 22,668 (12) 34 $ 41 $ 22,006 $ $ (7,366) $ (1,417) $ $ $