The equity sections for Smith Group at the beginning of the year (January 1) and end of the year (December 31) follow.

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The equity sections for Smith Group at the beginning of the year (January 1) and end of the year (December 31) follow. Stockholders' Equity (January 1) Common stock-$6 par value, 110, 680 shares authorized, 40,wee shares issued and outstanding Paid-in capital in excess of par value, common stock Retained earnings Total stockholders' equity $240, eee 36, eee 200, eee $476, eee Stockholders' Equity (December 31) Common stock-$6 par value, 110,280 shares authorized, 43,650 shares issued, 3,500 shares in treasury $261,90 Paid-in capital in excess of par value, common 65,200 stock Retained earnings ($42,000 restricted by treasury 360,000 stock) 687,100 Less cost of treasury stock (42,800) Total stockholders' equity $645, 100 The following transactions and events affected its equity during the year. Jan. 5 Declared a $e.40 per share cash dividend, payable on January 10. Mar. 2e Purchased treasury stock for cash. Apr. 5 Declared a $2.40 per share cash dividend, payable on April 1e. July 5 Declared a $2.40 per share cash dividend, payable on July 10. July 31 Declared a 10% stock dividend when the stock's market value was $14 per share. Aug. 14 Issued the stock dividend that was declared on July 31. Oct. 5 Declared a $2.40 per share cash dividend, date of record October 10. Answer is not complete. General General Cash Requirement Trial Balance Stock Dividend Journal Ledger Dividends The following transactions and events affected its equity during the year. Prepare the journal entry necessary to record each event, and then agree the year-end balances with the December 31 Stockholders' Equity statement given above. No Date Account Title Debit Credit Jan 05 Retained earnings 16.000 Common dividend payable 18.000 1 2 Jan 10 16.000 Common dividend payable Cash 18.000 3 Mar 20 42.000 Treasury stock Common Cash 42.000 4 Apr 05 18.250 Retained earnings Common dividend payable 00 18.250 X 4 Apr 05 18.250 Retained earnings Common dividend payable SIS 18.250 % 5 Apr 10 18.250 Common dividend payable Cash OO 18.250 x 6 Jul 05 18.250 Retained earnings Common dividend payable OO 18.250 X 7 Jul 10 18.250 Common dividend payable Cash olo 18.250 8 Jul 31 51,100 Retained earnings Common dividend payable 51,100 9 Aug 14 51.100 X Common dividend payable Common stock Paid-in capital, Common O 21,900 29,200 X X 10 Oct 05 16,080 Retained earnings Common dividend payable OO 16,080 11 Oct 10 18.080 Common dividend payable Cash 16.080 12 Dec 31 279,600 Income summary Retained earnings O 279,680 The equity sections for Smith Group at the beginning of the year (January 1) and end of the year (Decen 31) follow. Stockholders' Equity (January 1) Common stock-$6 par value, 110, 680 shares authorized, 40,wee shares issued and outstanding Paid-in capital in excess of par value, common stock Retained earnings Total stockholders' equity $240, eee 36, eee 200, eee $476,000 Stockholders' Equity (December 31) Common stock-$6 par value, 110,280 shares authorized, 43,650 shares issued, 3,500 shares in treasury $261,900 Paid-in capital in excess of par value, common 65,200 stock Retained earnings ($42,000 restricted by treasury 360,000 stock) 687,100 Less cost of treasury stock (42,880) Total stockholders' equity $645, 100 The following transactions and events affected its equity during the year. Jan. 5 Declared a se.40 per share cash dividend, payable on January 18. Mar. 20 Purchased treasury stock for cash. Apr. 5 Declared a $2.40 per share cash dividend, payable on April 1e. July 5 Declared a $2.40 per share cash dividend, payable on July 10. July 31 Declared a 10% stock dividend when the stock's market value was $14 per share. Aug. 14 Issued the stock dividend that was declared on July 31. Oct. 5 Declared a $2.40 per share cash dividend, date of record October 10. Answer is not complete. Requirement General Journal General Ledger Trial Balance Cash Dividends Stock Dividend Calculate the dollar amount of each cash dividend. Dates: Jan 01 to! Dec 31 Calculation of Cash Dividends January 05 April 05 July 05 October 05 How many common shares are outstanding? Dividend per share Total cash dividend The equity sections for Smith Group at the beginning of the year (January 1) and end of the year (December 31) follow. Stockholders' Equity (January 1) Common stock-$6 par value, 110,080 shares authorized, 40,000 shares issued and outstanding Paid-in capital in excess of par value, common stock Retained earnings Total stockholders' equity $240, eee 36, eee 200, eee $476, eee Stockholders' Equity (December 31) Common stock-$6 par value, 110,280 shares authorized, 43,650 shares issued, 3,500 shares in treasury $261,900 Paid-in capital in excess of par value, common stock 65,200 Retained earnings ($42,000 restricted by treasury 362,800 stock) 687,100 Less cost of treasury stock (42,000) Total stockholders' equity $645,100 The following transactions and events affected its equity during the year. Jan. 5 Declared a $e.40 per share cash dividend, payable on January 10. Mar. 2e Purchased treasury stock for cash. Apr. 5 Declared a $2.40 per share cash dividend, payable on April 1e. July 5 Declared a $2.40 per share cash dividend, payable on July 10. July 31 Declared a 10% stock dividend when the stock's market value was $14 per share. Aug. 14 Issued the stock dividend that was declared on July 31. Oct. 5 Declared a $2.40 per share cash dividend, date of record October 10. Answer is not complete. Requirement General Journal General Ledger Trial Balance Cash Dividends Stock Dividend Calculate the amount of retained earnings to be capitalized as a result of the stock dividend. Dates: Jan 01 to! Dec 31 40.000 X Capitalization of retained earnings due to stock dividend: Number of shares outstanding on July 30 Percentage of stock dividend Number of shares to be issued Amount to be capitalized per share Total amount to be capitalized