Which of the following is part of stockholders’ equity?
A. Paid-in capital
B. Retained earnings
C. Both a and b
D. None of the above
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Troy Corporation issued 50,000 shares of $1 par common stock at a price of $5 per share. On June 1, Troy purchased 2,000 shares of its own stock at a cost of $7 per share. On December 1, Troy resold all the shares for $8 each. The entry on December 1 would include which of these?
A. Credit to Paid-in Capital from Treasury Stock Transactions, $2,000
B. Credit to Treasury Stock, $14,000
C. Gain on the Sale of Treasury Stock, $2,000
D. Both A and B.
The entry to sell 100 shares of $12 par common stock at $17 per share would include a:
A. $1,700 credit to Common Stock.
B. $1,200 debit to Cash.
C. $1,200 credit to Common Stock.
D. $500 debit to Additional Paid-in Capital.
Authorized stock is which of the following?
A. The maximum number of shares the company can issue
B. The number of shares the company has issued to its stockholders
C. The number of shares that the stockholders own
D. The number of shares that will be distributed in a stock dividend
In calculating total stockholders’ equity, which account is included?
A. Discount on Bonds Payable
B. Accounts Receivable
C. Preferred Stock
D. Long-term Investments
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