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Problem 13-1A DeLong Corporation was organized on January 1, 2014. It is authorized to issue 14,500 shares of 8%, $100 par value preferred stock, and 474,400 shares of no-par common stock with a stated value of $2 per share. The following stock transactions were completed during the first year. Jan. 10 Issued 77,700 shares of common stock for cash at $4 per share. Mar. 1 Issued 4,600 shares of preferred stock for cash at $108 per share. Apr. 1 Issued 24,200 shares of common stock for land. The asking price of the land was $88,900. The fair value of the land was $89,600. May 1 Issued 82,000 shares of common stock for cash at $4.97 per share. Aug. 1 Issued 11,900 shares of common stock to attorneys in payment of their bill of $44,700 for services performed in helping the company organize. Sept. 1 Issued 10,200 shares of common stock for cash at $5 per share. Nov. 1 Issued 1,430 shares of preferred stock for cash at $115 per share. Journalize the transactions. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Jan. 10 Mar. 1 Apr. 1 May 1 Account Titles and Explanation Debit Credit Aug. 1 Sept. 1 Nov. 1 SHOW LIST OF ACCOUNTS LINK TO TEXT LINK TO TEXT Post to the stockholders' equity accounts. (Post entries in the order of journal entries presented in the previous part.) Preferred Stock Date Explanatio Re n f Debit Credit Balance Debit Credit Balance J5 J5 Common Stock Date Explanatio Re n f J5 J5 J5 J5 J5 Paid-in Capital in Excess of Par-Preferred Stock Date Explanatio Re n f Debit Credit Balance Debit Credit Balance J5 J5 Paid-in Capital in Excess of Stated Value-Common Stock Date Explanatio Re n f J5 J5 J5 J5 J5 SHOW LIST OF ACCOUNTS LINK TO TEXT LINK TO TEXT Prepare the paid-in capital section of stockholders' equity at December 31, 2014. (Enter the account name only and do not provide the descriptive information provided in the question.) DELONG CORPORATION Balance Sheet (Partial) December 31, 2014 $ $ $ Problem 13-2A Fechter Corporation had the following stockholders' equity accounts on January 1, 2014: Common Stock ($5 par) $524,000, Paid-in Capital in Excess of ParCommon Stock $188,180, and Retained Earnings $110,130. In 2014, the company had the following treasury stock transactions. Mar. 1 June 1 Sept.1 Dec. 1 Purchased 6,700 shares at $9 per share. Sold 1,320 shares at $13 per share. Sold 1,320 shares at $10 per share. Sold 1,450 shares at $7 per share. Fechter Corporation uses the cost method of accounting for treasury stock. In 2014, the company reported net income of $28,660. Journalize the treasury stock transactions, and prepare the closing entry at December 31, 2014, for net income. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Mar. 1 June 1 Account Titles and Explanation Debit Credit Sept. 1 Dec. 1 Dec. 31 SHOW LIST OF ACCOUNTS LINK TO TEXT Open accounts for Paid-in Capital from Treasury Stock, Treasury Stock, and Retained Earnings. Post to these accounts using J10 as the posting reference. (Post entries in the order of journal entries presented in the previous part.) Paid-in Capital from Treasury Stock Date Explanatio Re n f Debit Credit Balance Debit Credit Balance J10 J10 J10 Treasury Stock Date Explanatio Re n f J10 J10 J10 J10 Retained Earnings Date Explanatio Re n f Balance Debit Credit Balance J10 SHOW LIST OF ACCOUNTS LINK TO TEXT Prepare the stockholders' equity section for Fechter Corporation at December 31, 2014. (Enter the account name only and do not provide the descriptive information provided in the question.) FECHTER CORPORATION Balance Sheet (Partial) December 31, 2014 $ $ : $ Problem 13-3A The stockholders' equity accounts of Castle Corporation on January 1, 2014, were as follows. Preferred Stock (8%, $51 par, cumulative, 10,600 shares authorized) Common Stock ($1 stated value, 1,974,500 shares authorized) $ 387,600 1,183,000 Paid-in Capital in Excess of ParPreferred Stock Paid-in Capital in Excess of Stated ValueCommon Stock 144,600 1,427,900 Retained Earnings Treasury Stock (10,500 common shares) 1,772,200 42,000 During 2014, the corporation had the following transactions and events pertaining to its stockholders' equity. Feb. 1 Apr. 14 Sept. 3 Nov. 10 Dec. 31 Issued 25,100 shares of common stock for $115,100. Sold 6,000 shares of treasury stockcommon for $32,700. Issued 5,100 shares of common stock for a patent valued at $35,600. Purchased 1,100 shares of common stock for the treasury at a cost of $6,100. Determined that net income for the year was $439,300. No dividends were declared during the year. Journalize the transactions and the closing entry for net income. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Feb. 1 Apr. 14 Account Titles and Explanation Debit Credit Sept. 3 Nov. 10 Dec. 31 SHOW LIST OF ACCOUNTS LINK TO TEXT LINK TO TEXT LINK TO TEXT Enter the beginning balances in the accounts, and post the journal entries to the stockholders' equity accounts. (Use J5 for the posting reference.) (Post entries in the order of journal entries presented in the previous part.) Preferred Stock Date Explanatio Re n f Balance Debit Credit Balance Debit Credit Balance Common Stock Date Explanatio Re n f Balance J5 J5 Paid-in Capital in Excess of ParPreferred Stock Date Explanatio Re n f Balance Debit Credit Balance Debit Credit Balance Debit Credit Balance Debit Credit Balance Debit Credit Balance Paid-in Capital in Excess of Stated ValueCommon Stock Date Explanatio Re n f Balance J5 J5 Paid-in Capital from Treasury Stock Date Explanatio Re n f J5 Retained Earnings Date Explanatio Re n f Balance J5 Treasury Stock Date Explanatio Re n f Balance J5 J5 SHOW LIST OF ACCOUNTS LINK TO TEXT LINK TO TEXT LINK TO TEXT Prepare a stockholders' equity section at December 31, 2014, including the disclosure of the preferred dividends in arrears. (Enter the account name only and do not provide the descriptive information provided in the question.) CASTLE CORPORATION Balance Sheet (Partial) December 31, 2014 $ $ : $ Problem 13-6A Irwin Corporation has been authorized to issue 20,400 shares of $100 par value, 10%, noncumulative preferred stock and 1,174,500 shares of no-par common stock. The corporation assigned a $2.90 stated value to the common stock. At December 31, 2014, the ledger contained the following balances pertaining to stockholders' equity. Preferred Stock $118,000 Paid-in Capital in Excess of ParPreferred Stock Common Stock 24,100 1,174,500 Paid-in Capital in Excess of Stated ValueCommon Stock Treasury Stock (1,000 common shares) 1,946,100 13,000 Paid-in Capital from Treasury Stock Retained Earnings 500 82,000 The preferred stock was issued for land having a fair value of $142,100. All common stock issued was for cash. In November, 1,500 shares of common stock were purchased for the treasury at a per share cost of $13. In December, 500 shares of treasury stock were sold for $14 per share. No dividends were declared in 2014. Prepare the journal entries for the: (Credit account titles are automatically indented when amount is entered. Do not indent manually.) (1) (2) (3) (4) Issuance of preferred stock for land. Issuance of common stock for cash. Purchase of common treasury stock for cash. Sale of treasury stock for cash. No Account Titles and . Explanation 1. 2. 3. 4. Debit Credit SHOW LIST OF ACCOUNTS LINK TO TEXT LINK TO TEXT LINK TO TEXT Prepare the stockholders' equity section at December 31, 2014. (Enter the account name only and do not provide the descriptive information provided in the question.) IRWIN CORPORATION Balance Sheet (Partial) December 31, 2014 $ $ : $ Problem 13-2A Fechter Corporation had the following stockholders' equity accounts on January 1, 2014: Common Stock ($5 par) $524,000, Paid-in Capital in Excess of ParCommon Stock $188,180, and Retained Earnings $110,130. In 2014, the company had the following treasury stock transactions. Mar. 1 June 1 Sept.1 Dec. 1 Purchased 6,700 shares at $9 per share. Sold 1,320 shares at $13 per share. Sold 1,320 shares at $10 per share. Sold 1,450 shares at $7 per share. Fechter Corporation uses the cost method of accounting for treasury stock. In 2014, the company reported net income of $28,660. Journalize the treasury stock transactions, and prepare the closing entry at December 31, 2014, for net income. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Mar. 1 June 1 Sept. 1 Dec. 1 Dec. 31 Account Titles and Explanation Debit Credit SHOW LIST OF ACCOUNTS LINK TO TEXT Open accounts for Paid-in Capital from Treasury Stock, Treasury Stock, and Retained Earnings. Post to these accounts using J10 as the posting reference. (Post entries in the order of journal entries presented in the previous part.) Paid-in Capital from Treasury Stock Date Explanatio Re n f Debit Credit Balance Debit Credit Balance Debit Credit Balance J10 J10 J10 Treasury Stock Date Explanatio Re n f J10 J10 J10 J10 Retained Earnings Date Explanatio Re n f Balance J10 SHOW LIST OF ACCOUNTS LINK TO TEXT Prepare the stockholders' equity section for Fechter Corporation at December 31, 2014. (Enter the account name only and do not provide the descriptive information provided in the question.) FECHTER CORPORATION Balance Sheet (Partial) December 31, 2014 $ $ : $ Your answer is partially correct. Try again. Enter the beginning balances in the accounts, and post the journal entries to the stockholders' equity accounts. (Use J5 for the posting reference.) (Post entries in the order of journal entries presented in the previous part.) Preferred Stock Date Jan. 1 R Expla e nation f Balanc e Debit Credit Balance 387600 Common Stock Date Jan. 1 R Expla e nation f Balanc e Debit 1183000 25100 1208100 5100 J5 Sept. 3 Balance J5 Feb. 1 Credit 1213200 Paid-in Capital in Excess of ParPreferred Stock Date Jan. 1 R Expla e nation f Balanc e Debit Credit Balance 144600 Paid-in Capital in Excess of Stated ValueCommon Stock Date Jan. 1 R Expla e nation f Balanc e Debit 9000 1517900 8700 152660 Credit Balance 8700 J5 Apr. 14 Balance 1427900 J5 Feb. 1 Credit 8700 Credit Balance Paid-in Capital from Treasury Stock Date R Expla e nation f Debit J5 Apr. 14 Retained Earnings Date R Expla e nation f Debit Jan. 1 Balanc e 1772200 J5 Dec. 31 439300 2211500 Credit Balance Treasury Stock Date Jan. 1 R Expla e nation f Balanc e Apr. 14 Nov. 10 Debit 42000 J5 J5 24000 6100 18000 24100 SHOW LIST OF ACCOUNTS LINK TO TEXT LINK TO TEXT LINK TO TEXT Your answer is partially correct. Try again. Prepare a stockholders' equity section at December 31, 2014, including the disclosure of the preferred dividends in arrears. (Enter the account name only and do not provide the descriptive information provided in the question.) CASTLE CORPORATION Balance Sheet (Partial) December 31, 2014 Stockholders' Equity Capital Stock $ Common Stock 540600 capital 1974500 408000 $ 1183000 316800 ca 1591000 Additional Paid-in Capital 144600 Total Additional Paid-in Capital 1557100 Retained Earnings 1701700 Total Paid-in Capital and Retained Earnings 2211500 : Less 5504200 Treasury Stock $ 5480100 Stockholders' Equity Problem 13-6A Irwin Corporation has been authorized to issue 20,400 shares of $100 par value, 10%, noncumulative preferred stock and 1,174,500 shares of no-par common stock. The corporation assigned a $2.90 stated value to the common stock. At December 31, 2014, the ledger contained the following balances pertaining to stockholders' equity. Preferred Stock $118,000 Paid-in Capital in Excess of ParPreferred Stock Common Stock 24,100 1,174,500 Paid-in Capital in Excess of Stated ValueCommon Stock Treasury Stock (1,000 common shares) 1,946,100 13,000 Paid-in Capital from Treasury Stock Retained Earnings 500 82,000 The preferred stock was issued for land having a fair value of $142,100. All common stock issued was for cash. In November, 1,500 shares of common stock were purchased for the treasury at a per share cost of $13. In December, 500 shares of treasury stock were sold for $14 per share. No dividends were declared in 2014. Your answer is correct. Prepare the journal entries for the: (Credit account titles are automatically indented when amount is entered. Do not indent manually.) (1) (2) (3) (4) Issuance of preferred stock for land. Issuance of common stock for cash. Purchase of common treasury stock for cash. Sale of treasury stock for cash. No Account Titles and . Explanation 1. Land Debit Credit 142100 Preferred Stock Paid-in Capital in E 2. 118000 24100 Cash 3120600 Common Stock Paid-in Capital in E 3. 1174500 1946100 Treasury Stock 19500 Cash 4. Cash 19500 7000 Treasury Stock 6500 Paid-in Capital from 500 SHOW LIST OF ACCOUNTS SHOW SOLUTION SHOW ANSWER LINK TO TEXT LINK TO TEXT LINK TO TEXT Your answer is partially correct. Try again. Prepare the stockholders' equity section at December 31, 2014. (Enter the account name only and do not provide the descriptive information provided in the question.) IRWIN CORPORATION Balance Sheet (Partial) December 31, 2014 Stockholders' Equity Paid-in Capital Capital Stock $ Common Stock 1174500 Preferred Stock 118000 Total Capital Stock 1292500 Additional Paid-in Capital Paid-in Capital in E $ 24100 Paid-in Capital in E 1946100 Treasury Stock 500 Total Additional Paid-in Capital 1970700 Paid-in Capital 3263200 Retained Earnings 82000 Total Paid-in Capital and Retained Earnings 3345200 : Less 13000 Treasury Stock Total Stockholders' Equity $ 3332200