GL1302 (Static)-Based on Problem 13-4A Atticus Group LO C3, P2, P3 The equity sections for Atticus Group at the beginning of the year (January 1) and end of the year (December 31) follow. Stockholders Equity (January 1) Common stock-54 par value, 100,000 shares authorized, 40,000 shares issued and outstanding Paid-in capital in excess of par value, common stock Retained earnings Total stockholders' equity Stockholders' Equity (December 31) Common stock-$4 par value, 100,000 shares authorized, 47,400 shares issued, 3,000 shares in treasury Paid-in capital in excess of par value, common stock Retained earnings ($30,000 restricted by treasury stock) Less cost of treasury stock Total stockholders' equity The following transactions and events affected its equity during the year. January 5 Declared a $0.50 per share cash dividend, payable on January 10. March 28 Purchased treasury stock for cash. April 5 July 5 July 31 Declared a $0.50 per share cash dividend, payable on April 10. Declared a $0.50 per share cash dividend, payable on July 10. Declared a 20% stock dividend when the stock's market value was $12 per share. August 14 Issued the stock dividend that was declared on July 31. October 5 Declared $0.50 per share cash dividend, date of record October 10. $160,000 120,000 320,000 $ 600,000 $ 189,600 179,200 400,000 768,800 (30,000) $ 738,000 Requirement General Journal General Ledger Trial Balance Cash Dividends Stock Dividend GL1501 (Algo)-Based on Problem 15-4A LO P4 JCW Corporation had no short-term investments prior to this year. It had the following transactions this year involving short-term stock investments with insignificant influence. April 16 July 7 July 20 August 15 August 28 October 1 December 15 December 31 Purchased 5,500 shares of Barcelona Company stock at $25 per share. Purchased 4,000 shares of Lafayette Company stock at $50 per share. Purchased 1,000 shares of Fields Company stock at $17 per share. Received an $1.30 per share cash dividend on the Barcelona Company stock. Sold 3,300 shares of Barcelona Company stock at $28 per share. Received a $2.90 per share cash dividend on the Lafayette Company shares. Received a $1.60 per share cash dividend on the remaining Barcelona Company shares. Received a $2.30 per share cash dividend on the Lafayette Company shares. General Ledger Trial Balance Fair Value Adj Transaction Analysis Fin St Impact Requirement General Journal General Journal tab- Prepare the required journal entries for each of the transactions of JCW Corporation for the current year. Prepare the adjustment to fair value for the available-for-sale portfolio. General Ledger and Trial Balance tabs -The cost of each of the available-for-sale securities can be found on the General Ledger and/or Trial balance tabs. Fair Value Adjustment tab-Calculate the total cost and total fair value of the available-for-sale portfolio, and then use the 3-step adjusting entry process to calculate the amount of the year-end adjustment to fair value. Transaction Analysis tab For each transaction, indicate the total impact on assets and equity. If equity changed, indicate whether the change was a component of income or a direct component of stockholders' equity. Financial Statement Impact tab-Prove the accuracy of the totals on the Transaction Analysis tab by selecting the account titles that report the total change in income and equity. Check my