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PE 15-51 Entries for treasury stock On January 31, Wilderness Resorts Inc. reacquired 22,500 shares of its common stock at $31 per share. On April 20, Wilderness Resorts sold 12,800 of the reacquired shares at $40 per share. On October 4, Wilderness Resorts sold the remaining shares at $28 per share. Journalize the transactions of January 31, April 20, and October 4. Rockwell Inc. reported the following results for the year ended June 30, 20Y5: Retained earnings, July 1, 2014 $3,900,000 Net income 714,000 Cash dividends declared 100,00 Stock dividends declared 50,000 Prepare a retained earnings statement for the fiscal year ended June 30, 2015. Financial statement data for the years ended December 31 for Dovetail Corporation follow: 20Y3 2012 Net income $448,750 $376,000 Preferred dividends $40,000 $40,000 Average number of common shares outstanding 75,000 shares 60,000 shares a. Determine the earnings per share for 20Y3 and 2012. b. Does the change in the earnings per share from 2092 to 2093 indicate a favorable or unfavorable trend? Using the following accounts and balances, prepare the stockholders' Equity section of the balance sheet using Method 1 of Exhibit 8. One hundred thousand shares of common stock are authorized, and 5,000 shares have been reacquired. Common Stock, 52 par $ 150,000 Paid in Capital from Sale of Treasury Stock 60,000 Paid In Capital in Excess of Par-Common Stock 2,250,000 Retained Earnings 10,880,000 Treasury Stock 140,000