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A

Anonymous

Dec 31, 2024

Capital in excess of par and Retained Earnings?

Hello! I’ve been working on an exercise for one of my classes, and I’m having difficulty solving one of the problems. I have the following information:

  • Common stock: $1,600,000
  • Retained earnings: $900,000
  • Net income: $1,000,000
  • Shares issued: 90,000
  • Shares outstanding: 80,000
  • Dividends declared and paid: $800,000

The common stock was sold at a price of $20 per share.

I would like to know the following:

  1. What is the amount of capital in excess of par?
  2. What was the amount of retained earnings at the beginning of the year?
  3. How do I determine capital in excess of par and retained earnings from this information?

Thank you for your assistance!

1 Answers

B
Beth Kuhlman

Feb 17, 2025

Shares Issued 90,000 x $20 = 1,800,000 – 1,600,000 at par value = 200,000 Capital in Excess of Par

Retained Earnings at end of year – 900,000

Less Net Income – 1,000,000

Plus Dividends declared – 800,000

Retained Earnings, beginning of year – 700,000

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