General Journal Page 2 Post Rot Dobit Credit Entry Date 2 3 3 4 5 5 6 7 9 TO 10 1 11 12 13 Ta 14 15 15 16 16 17 17 18 19 19 20 20 21 22 21 23 22 24 23 25 24 26 25 27 26 28 27 29 28 30 29 31 32 33 30 33 "Vibrant Clothing Corporation Common Stock, 520 par value - 500,000 shares authorised, 180,000 shares issued Paid-In Capital in Excess of par value - Common Stock Preferred Stock $30 par value - 110,000 shares authorized, 50,000 shares issued Pald-In Capital in Excess of par value - Preferred Stock Retained Earnings Treasury Stock - Common -80,000 shares $4,500,000 $700,000 $1,650,000 $20,000 $9,800,000 $1,680,000 Mar 8 Declared dividends: 50.10 on Common Stock: 90.18 on Preferred Stock Mar 9 Declared a 1% stock dividend on Common Stock market price of $55 per share Mar 12 Sold all the Treasury Stock for $23 per share Mar 14 Issued 600 shares of Commons Stock for $22 per share Mar 20 Verified the stockholders of Record for dividend purposes Mar 27 Purchased 2,000 shares of our own Common Stock for $26 per share Mar 28 Issued 2.200 shares of Preferred Stock for $35 per share Apr 2 Issued 2.800 shares of Common Stock for $25 per share Apr 6 Sold 800 shares of Treasury Stock for $30 per share Apr 10 Paid cash dividends Apr 11 Issued stock dividend Apr 18 Issued 100 shares of Common Stock in exchange for equipment with a FMV of 2,500; stock price is $22 Apr 20 Sold remaining shares of Treasury Stock for $22 per share Apr 29 Issued 1,800 shares of Common Stock for $21 per share May 12 Reacquired 1,200 shares of Treasury Stock - Common for $25 per share May 18 Declared cash dividend: $0.10 on Common Stock; $0.18 on Preferred Stock May 19 Declared a 1.5% stock dividend on Preferred Stock; market price of $57 per share May 24 Sold all the Treasury Stock for $24 per share May 30 Verified the stockholders of Record for dividend purposes Jun 14 Paid the cash dividends to stockholders Jun 15 Issued stock dividend to stockholders 31