Record the dividend declaration and its distribution


Response to the following problem:

The stockholders' equity of Whiz.com Company at the beginning of the day on February 5 follows.

Common stock-$25 par value, 150,000 shares

authorized, 60,000 shares issued and outstanding . . . . . . . . . . $1,500,000

Paid-in capital in excess of par value, common stock . . . . . . . . . 525,000

Retained earnings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 675,000

Total stockholders' equity . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $2,700,000

On February 5, the directors declare a 20% stock dividend distributable on February 28 to the February 15 stockholders of record. The stock's market value is $40 per share on February 5 before the stock dividend. The stock's market value is $34 per share on February 28.

1. Prepare entries to record both the dividend declaration and its distribution.

2. One stockholder owned 750 shares on February 5 before the dividend. Compute the book value per share and total book value of this stockholder's shares immediately before and after the stock dividend of February 5.

3. Compute the total market value of the investor's shares in part 2 as of February 5 and February 28.

 

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Financial Accounting: Record the dividend declaration and its distribution
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