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A continuacin se enumeran las secciones de capital de los balances de los aos 2008 y 2009 segn lo informado por Mountain Air Ski Resorts,

A continuacin se enumeran las secciones de capital de los balances de los aos 2008 y 2009 segn lo informado por Mountain Air Ski Resorts, Inc. El valor total del capital contable aument de $2,000,000 a $7,500,000. Usa las declaraciones para descubrir cmo y por qu ocurri esto.

Mountain Air Ski Resorts, Inc.

Balances (parciales)

Capital contable

2008

2009

Acciones comunes ($1.00 a la par)

Autorizado 5,000,000

En circulacin: 1.500.000 acciones en 2009

$ 1,500,000

- 500.000 acciones en 2008

$ 500,000

Capital pagado en exceso de la par

500,000

4,500,000

Ganancias retenidas

1,000,000

1,500,000

Equidad del total de accionistas

$ 2,000,000

$ 7,500,000

La compaa pag dividendos totales de $200,000 durante el ao fiscal 2009.

a. Cul fue el ingreso neto de Mountain Air durante el ao fiscal 2009?

b. Cuntas acciones nuevas emiti y vendi la corporacin durante el ao?

C. A qu precio promedio por accin se vendieron las nuevas acciones vendidas durante 2009?

d. A qu precio por accin se vendieron las 500 000 acciones originales de Mountain Air?

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