Please explain how to calculate this to get an answer like the key above (check the picture for the complete question) for number 132, 138, 141, 144, 140, 145, 148, and 152

Chapter : CORPORATIONS: ORGANIZATION AND CAPITAL STOCK TRANSACTIONS + LONG-TERM LIABILITIES

132. Barr, Inc. reports $3,000,000 of common stock, and $4,500,000 of additional paid-in capital on its balance sheet. The number of common shares issued and outstanding is 500,000 shares. The book value per share is

138. Roberson Corporation was organized on January 1, 2008, with authorized capital of 750,000 shares of $10 par value common stock. During 2008, Roberson issued 30,000 shares at $12 per share, purchased 3,000 shares of treasury stock at $13 per share, and sold 3,000 shares of treasury stock at $14 per share. What is the amount of additional paid- in capital at December 31, 2008?

141. On January 2, 2005, Riley Corporation issued 20,000 shares of 6% cumulative preferred stock at $100 par value. On December 31, 2008, Riley Corporation declared and paid its first dividend. What dividends are the preferred stockholders entitled to receive in the current year before any distribution is made to common stockholders?

144. At December 31, the stockholders equity section shows: The book value per share of common stock is

140. A corporation issues $300,000, 10%, 5-year bonds on January 1, 2008 for $287,400. Interest is paid semiannually on January 1 and July 1. If the corporation uses the straight- line method of amortization of bond discount, the amount of bond interest expense to be recognized on July 1, 2008 is

145. On the date of issue, Chudzick Corporation sells $2 million of 5-year bonds at 97. The entry to record the sale will include the following debits and credits:

148. Hoffman Corporation retires its bonds at 106 on January 1, following the payment of semi- annual interest. The face value of the bonds is $400,000. The carrying value of the bonds at the redemption date is $419,800. The entry to record the redemption will include a

152. Buffon Electronics Company issues an $800,000, 10%, 20-year mortgage note on January 1. The terms provide for semiannual installment payments, exclusive of real estate taxes and insurance, of $46,621. After the first installment payment, the principal balance is

132 Barr, Inc. reports $3,000,000 of common stock, and $4,500,000 of additional paid-in capital on its balance sheet. The number of common shares issued and outstanding is 500,000 shares. The book value per share is a. $15 b. $9 c. $6 d. not determinable. 138. Roberson Corporation was organized on January 1, 2008, with authorized capital of 750,000 shares of $10 par value common stock. During 2008, Roberson issued 30.000 shares at $12 per share, purchased 3,000 shares of treasury stock at $13 per share, and sold 3,000 shares of treasury stock at $14 per share. What is the amount of additional paid- in capital at December 31, 2008? a. $0 b. $3,000 C. $60,000 d. $63,000 141. On January 2, 2005, Riley Corporation issued 20,000 shares of 6% cumulative preferred stock at $100 par value. On December 31, 2008. Riley Corporation declared and paid its first dividend. What dividends are the preferred stockholders entitled to receive in the current year before any distribution is made to common stockholders? a. So b. $120,000 c. $360,000 d. $480,000 144. At December 31, the stockholders' equity section shows: Common stock, $5 par value; 1,320,000 shares issued and 1,200,000 shares outstanding $6,600,000 Additional paid-in capital 1,400,000 Retained earnings Treasury stock, (120,000 shares) (700.000) Total stockholders' equity. $7.800.000 The book value per share of common stock is a $5.91 b. $6.50 c. $7.08. d. $6.44 500.000 *140. A corporation issues $300,000, 10%, 5-year bonds on January 1, 2008 for $287,400. Interest is paid semiannually on January 1 and July 1. If the corporation uses the straight-line method of amortization of bond discount, the amount of bond interest expense to be recognized on July 1, 2008 is a. $31.260 b. $15.000 c. $16,260 d. $13.740 145 On the date of issue, Chudzick Corporation sells $2 million of 5-year bonds at 97. The entry to record the sale will include the following debits and credits: Bonds Payable Discount on Bonds Payable $1,940,000 Cr. SO Dr b. $2,000,000 Cr $60,000 Dr c. $2,000,000 Cr. $500,000 Dr. d. $2,000,000 Cr. $6.000 Dr 148 Hoffman Corporation retires its bonds at 106 on January 1, following the payment of semi- annual interest. The face value of the bonds is $400,000. The carrying value of the bonds at the redemption date is $419,800. The entry to record the redemption will include a a credit of $19,800 to Loss on Bond Redemption b. debit of $24,000 to Premium on Bonds Payable. c. credit of $4,200 to Gain on Bond Redemption a debit of $19,800 to Premium on Bonds Payable. 152 Buffon Electronics Company issues an 00.000, 10%, 20-year mortgage note on January 1. The terms provide for semiannual installment payments, exclusive of real estate taxes and insurance, of 546,621. After the first installment payment, the principal balance is a. $800,000 b. $786,427 c. $793.379. d. $779,125