会计学原理Financial Accounting by Robert Libby第八版 第十一(15)

Chapter 11 - Reporting and Interpreting Owners’ Equity

E11–11. Req. 1

Number of preferred shares issued: $100,000 Req. 2

Number of preferred shares outstanding: 10,000 shares issued minus 500 shares held Req. 3

Average sales price per share of preferred stock when issued: ($100,000 + $15,000) ÷ Req. 4

Req. 5

Treasury stock transactions decreased stockholders’ equity by $8,000 (same as the decrease in corporate resources in 4 above). Req. 6

Treasury stock cost per share: $9,500 ÷Req. 7

Req. 8

Issue price of common stock $600,000 ÷

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