Dividends and stockholders equity section


Task: (Dividends and Stockholders' Equity Section)

Anne Cleves Company reported the following amounts in the stockholders' equity of its December 31, 2006, balance sheet.

Preferred stock, 10%, $100 par (10,000 shares authorized, 2,000 shares issued)    $200,000
Common stock, $5 par (100,000 shares authorized 20,000 shares issued)               100,000
Additional paid-in capital                                                                                      125,000
Retained earnings                                                                                                450,000
Total                                                                                                                 $875,000

Instructions:

Q1. Prepare journal entries to record the transactions described above.

Q2. Prepare the December 31, 2007, stockholders' equty section. Assume 2007 net income was $330,000.

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Accounting Basics: Dividends and stockholders equity section
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