How the equity section would change


Problem: In the first column is the equity section of Pazini Co. Consider each of the following to be independent.

a. In the second column show how the equity section would change if the company paid a 10% stock dividend when the market value of the stock was $20 per share.

b. Ignore “a” above. In the third column show how the equity section would appear if the company issued a 4 for 1 stock split.

                                                                                                                       After
                                                                                              Before      Stk. Div.         Split
Common stock, $1 par, 300,000 shares outstanding                  300,000   
Paid-in capital in excess of par                                                 800,000
    Retained earnings                                                               900,000 
    Total equity                                                                      2,000,000

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