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Prepare journal entries to record each of the following four separate issuances of stock. A corporation issued 4,000 shares of $5 par value common stock for $35,000 cash. A corporation issued 2,000 shares of no-par common stock to its promoters in exchange for their efforts, estimated to be worth $40,000. The stock has a $1 per share stated value. A corporation issued 2,000 shares of no-par common stock to its promoters in exchange for their efforts, estimated to be worth $40,000. The stock has no stated value. A corporation issued 1,000 shares of $50 par value preferred stock for $60,000 cash.

User Khem
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Answer:

1. Dr Cash $35,000

Cr Common Stock $20,000

Cr Paid-in Capital in excess of par value Common Stock $15,000

2.Dr Organization expenses $40,000

Cr Common stock $2,000

Cr Paid-in cap in excess of stated value Common Stock $38,000

3.Dr Organization expenses $40,000

Cr Common stock, no-par value $40,000

4. Dr Cash 60,000

Cr Preferred stock 50,000

Cr Paid-in cap in excess of par value, preferred stock 10,000

Step-by-step explanation:

1. Based on the information given we told that they issued 4,000 shares of $5 par value of common stock for the amount of $35,000, which means that the transaction will be recorded as:

Dr Cash $35,000

Cr Common Stock $20,000

(4,000 Shares *$ 5 Par Value)

Cr Paid-in Capital in excess of par value Common Stock $15,000

($35,000-$20,000)

2.Since they issued 2,000 shares of no-par common stock estimated to be worth the amount of $40,000. This means that the transaction will be recorded as:

Dr Organization expenses $40,000

Cr Common stock $2,000

(2,000 Shares*$1 stated value)

Cr Paid-in cap in excess of stated value Common Stock $38,000

(40,000-2,000)

3. Based on the information given we were told that they issued 2,000 shares of no-par common estimated to be worth the amount of $40,000 in which the stock has no stated value, this means that the transaction will be recorded as.

Dr Organization expenses $40,000

Cr Common stock, no-par value $40,000

4. Based on the information given we were told that they issued 1,000 shares of $50 par value preferred stock for the amount of $60,000 which means that the transaction will be recorded as:

Dr Cash 60,000

Cr Preferred stock 50,000

(1,000 Shares *$50 par value)

Cr Paid-in cap in excess of par value, preferred stock 10,000

(60,000-50,000)

User Rubberducker
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