2006/3/21 一、 (a) Preferred Common Total Dividends in arrears, $ 96,000 $ — $ 96,000 Current year's dividend 48,000 — 48,000 Remainder to common 162,000 162,000 $144,000 $162,000 $306,000 (b) Preferred Common Total Dividends in arrears $ 96,000 $ — $ 96,000 Current year's dividend 48,000 72,000 120,000 Participating dividend 6% 36,000 54,000 90,000 $180,000 $126,000 $306,000 二、 (a) Treasury Stock 31,000 Cash 31,000 (b) Cash 7,200 Retained Earnings 240 Treasury Stock 7,440 (c) Cash 4,080 Paid-in Capital from Treasury Stock 360 Treasury Stock 3,720 三、 (a) Cash 68,000 Common Stock 10,000 Paid-in Capital in Excess of Par—Common 41,000 Preferred Stock 16,000 Paid-in Capital in Excess of Par—Preferred 1,000 (b) Cash 68,000 Common Stock 10,000 Paid-in Capital in Excess of Par—Common 40,000 Preferred Stock 16,000 Paid-in Capital in Excess of Par—Preferred 2,000 四、 Interest Expense 3,200 Cash ($160,000 × 7.5% × 3/12) 3,000 Discount on Bonds Payable 200 Bonds Payable 160,000 Loss on Redemption of Bonds 7,800 Discount on Bonds Payable 6,200 Cash 161,600 五、B 六、C 七、 2004 Wages Expense 19,200 Vacation Wages Payable 19,200 2005 Wages Expense 1,080 Vacation Wages Payable 17,280 Cash 18,360 Wages Expense 20,400 Vacation Wages Payable 20,400 八、DDD 2006/3/22 一、 1. No entry necessary. 2. Land 200,000 Common Stock 50,000 Paid-in Capital in Excess of Stated Value 150,000 3. Cash 480,000 Preferred Stock 400,000 Paid-in Capital in Excess of Par—Preferred Stock 80,000 二、 (a) Treasury Stock 116,000 Cash 116,000 (b) Cash 60,000 Treasury Stock 58,000 Paid-in Capital from Treasury Stock 2,000 (c) Cash 20,800 Paid-in Capital from Treasury Stock 2,000 Retained Earnings 400 Treasury Stock 23,200 三、 (a) Cash 968,163 Bonds Payable 900,000 Interest Expense ($900,000 × 9% × 3/12) 20,250 Premium on Bonds Payable 47,913 (b) Interest Expense 11,413 Premium on Bonds Payable 737 Cash ($270,000 × 9% × 6/12) 12,150 Bonds Payable 270,000 Premium on Bonds Payable 11,057 Cash 275,400 Gain on Redemption of Bonds (Extraordinary) 5,657 四、A 五、 2004 2005 Premium expense $25,200 $30,240 Estimated liability for premiums 9,900 1,890 六、 Stock Dividend Stock Split Number of Shares Outstanding C C Par Value per Share NC C Total Par Outstanding C NC Retained Earnings C NC Total Stockholders' Equity NC NC Composition of Stockholders' Equity C NC 七、 (a) Carrying Amount Cash Interest Exp Discount of Bonds October 1, 2004 $553,668 April 1, 2005 $24,000 $27,684 $3,684 557,352 October 1, 2005 24,000 27,868 3,868 561,220 (b) Interest Expense 14,031 Interest Payable 12,000 Discount on Bonds Payable 2,031 (c) $13,842 (1/2 of $27,684)+27,868+14,031=$55,741 2006/3/23 一、 2004 2005 Premium expense $30,000 (1) $36,000 (3) Estimated liability for premiums 7,500 (2) 13,500 (4) (1)100,000X0.6 = 60,000; 60,000/3 =20,000;20,000 X $1.50 = $30,000. (2)45,000 / 3 = 15,000; 20,000-15,000 = 5,000;5,000 X $1.50 = $7,500. (3)120,000 X 0.6 = 72,000; 72,000/3 = 24,000;24,000 X $1.50 = $36,000. (4)60,000/3=20,000;5,000+24,000–20,000 = 9,000;9,000 X $1.50 = $13,500. 二、 (a) Cash 968,163 Bonds Payable 900,000 Interest Expense 20,250 Premium on Bonds Payable 47,913 (b) Interest Expense 11,413 Premium on Bonds Payable 737 Cash ($270,000 × 9% × 6/12) 12,150 Bonds Payable 270,000 Premium on Bonds Payable 11,057 Cash 275,400 Gain on Redemption of Bonds (Extraordinary) 5,657 三、 (a) Treasury Stock 116,000 Cash 116,000 (b) Cash 60,000 Treasury Stock 58,000 Paid-in Capital from Treasury Stock 2,000 (c) Cash 20,800 Paid-in Capital from Treasury Stock 2,000 Retained Earnings 400 Treasury Stock 23,200 四、 Preferred Common Total Dividends in arrears $20,000 $ — $ 20,000 Current year's dividends 20,000 30,000 50,000 Participating dividend (4%) 16,000 24,000 40,000 $56,000 $54,000 $110,000 五、C 六、 (a) Preferred Common Total Current year's dividend $ 48,000 $ — $ 48,000 Remainder to common 258,000 258,000 $ 48,000 $258,000 $306,000 (b) Preferred Common Total Dividends in arrears $ 96,000 $ — $ 96,000 Current year's dividend 48,000 72,000 120,000 Participating dividend (4%) 24,000 36,000 60,000 Remainder to common — 30,000 30,000 $168,000 $138,000 $306,000 七、 (a) Note payable $400,000 Interest payable 36,000 Carrying amount of debt 436,000 Fair value of equipment 380,000 Gain on settlement of debt $ 56,000 (b) Cost $560,000 Accumulated depreciation 130,000 Book value 430,000 Fair value of plant assets 380,000 Loss on disposal of equipment $ 50,000 (c) Notes Payable 400,000 Interest Payable 36,000 Accumulated Depreciation 130,000 Loss on Disposal of Equipment 50,000 Equipment 560,000 Gain on Settlement of Debt 56,000 (d) Equipment 380,000 Allowance for Doubtful Accounts 56,000 Notes Receivable 400,000 Interest Receivable 36,000 --

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