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A partir del 27 de abril, los accionistas de Dorr Corp. aprobaron una divisin de 2 por 1 de sus acciones ordinarias y un aumento

A partir del 27 de abril, los accionistas de Dorr Corp. aprobaron una divisin de 2 por 1 de sus acciones ordinarias y un aumento de las acciones ordinarias autorizadas de 100 000 acciones (valor nominal de $20 por accin) a 200 000 acciones (valor nominal de $10 por accin). Las cuentas de capital de Dorr inmediatamente antes de la emisin de las acciones divididas eran las siguientes:

Acciones comunes, valor nominal $20; 100.000 acciones autorizadas; 50.000 acciones en circulacin

$1,000,000

Capital pagado adicional ($3 por accin en la emisin de acciones ordinarias)

150.000

Ganancias retenidas

1,350,000

Las acciones divididas en acciones se emitieron el 30 de junio. En el estado de patrimonio de Dorr del 30 de junio, los saldos de capital pagado adicional y ganancias retenidas son

Adicional

retenido

Pagado en capital

Ganancias

A.

$150,000

$350,000

B.

$150,000

$1,350,000

C.

$0

$500,000

D.

$1,150,000

$350,000

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