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tation The stockholders' wers for the stockholders'equit c. Prepare the December 31 stockholders' equit Stockholders' Equity: Transactions and Balance Sheet Presentation of Peak Corporation at

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tation The stockholders' wers for the stockholders'equit c. Prepare the December 31 stockholders' equit Stockholders' Equity: Transactions and Balance Sheet Presentation of Peak Corporation at January I follows: 8 P11-4A. $ 500988 7 Percent preferreds and outstanding bares authorized: 7 Percent preferred stock. $100 par value, 20,000 shares authorized; 5,000 shares issued and outstanding........ Common stock, $15 par value. 100,000 shares authorized; 40,000 shares issued and outstanding.... Paid-in capital in excess of par value-Preferred stock.......... Paid-in capital in excess of par value-Common stock ......... Retained earnings ........ Total Stockholders' Equity........ 2405 380383 $1,809.006 The following transactions, among others, occurred during the year: e of the common stock book value of the ted to 125 shares of e for 500 shares of Jan. 12 Announced a 4-for-1 common stock split, reducing the par value of the cr to $3.75 per share. The authorization was increased to 400,000 share Mar. 31 Converted $40,000 face value of convertible bonds payable (the book value bonds was $43.000) to common stock. Each $1,000 bond converted to 125 sh common stock June | Acquired equipment with a fair market value of $90,000 in exchange for 500 preferred stock. Sept. 1 Acquired 10,000 shares of common stock for cash at $10 per share. Oct. 12 Sold 1.500 treasury shares at $12 per share. Nov. 21 Issued 5,000 shares of common stock at $11 cash per share. Dec. 28 Sold 1.200 treasury shares at $9 per share. 31 Closed net income of $105,000 to the Retained Earnings account. Required a. Set up T-accounts for the stockholders' equity accounts as of the beginning of the year and enter the January 1 balances. b. Prepare journal entries for the given transactions and post them to the T-accounts (set up any additional T-accounts needed). Do not prepare the journal entry for the Dec. 31 transaction, bu post the appropriate amount to the Retained Earnings T-account. Determine the ending balances for the stockholders' equity accounts. c. Prepare the stockholders' equity section of the balance sheet at December 31. 1 Cash PR Equipment Bonds payable Premium on bonds payable 7% preferred stock Paid in excess of par: 7% preferred BB Common stock Paid in excess of part common Treasury stock: common Paid in capital from treasury stock Retained earnings Stockholders' Equity Paid in capital Paid in capital Total stockholders' equity 1-Jan 31-Mar 1-Jun 1-Sep 12-Oct 21-Nov

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