The аdministrаtiоn оf immunizаtiоns performed during one encounter is coded with the initial code plus:
Anаlyzing аnd Identifying Finаncial Statement Effects оf Stоck Transactiоns (FSET) The stockholders’ equity section of Gupta Company at December 31, 2021, follows. 8% preferred stock, $25 par value, 50,000 shares authorized; Shares issued and outstanding $255,000 Common stock, $10 par value, 200,000 shares authorized; Shares issued and outstanding (2) 750,000 Paid-in capital in excess of par value—preferred stock 102,000 Paid-in capital in excess of par value—common stock 300,000 Retained earnings 405,000 (1) 10,200 shares at $25 par value (2) 75,000 shares at $10 par value During 2022, the following transactions occurred: Jan. 10 Issued 42,000 shares of common stock for $17 cash per share. Jan. 23 Purchased 12,000 shares of common stock for the treasury at $19 cash per share. Mar. 14 Sold one-half of the treasury shares acquired January 23 for $21 cash per share. July 15 Issued 4,800 shares of preferred stock for $192,000 cash. Nov. 15 Sold 1,500 of the treasury shares acquired January 23 for $24 cash per share. FSET Impact on Basic EPS Presentation of Stockholders' Equity a. Using the financial statement effects template, illustrate the effects of each transaction. NOTE: Use negative signs with your answers, when appropriate. NOTE: Select "N/A" as your answer if a part of the accounting equation is not affected. Balance Sheet Income Statement Cash Noncash Contributed Earned Contra Net Transaction Asset + Assets = Liabilities + Capital + Capital - Equity Revenue - Expenses = Income Issuance of common stock shares. {#1} {#2} {#3} {#4} {#5} {#6} Common stock {#7} {#8} {#9} {#10} Purchase of common stock shares. {#11} {#12} {#13} {#14} {#15} {#16} {#17} {#18} Sale of one-half of the treasury shares. {#19} {#20} {#21} {#22} {#23} {#24} {#25} {#26} {#27} {#28} Issuance of preferred stock shares. {#29} {#30} {#31} {#32} {#33} Preferred stock {#34} {#35} {#36} {#37} Second sale of treasury shares. {#38} {#39} {#40} {#41} {#42} {#43} {#44} {#45} {#46} {#47} b. Indicate the impact of each transaction on the calculation of basic EPS. Jan. 10 {#48} Jan. 23 {#49} Mar. 14 {#50} Jul. 15 {#51} Nov. 15 {#52} c. Prepare the December 31, 2022, stockholders’ equity section of the balance sheet assuming the company reports 2022 net income of $88,500. Note: Use negative signs with your answers, when appropriate. Gupta Company Stockholders' Equity Dec. 31, 2022 Paid-in capital 8% Preferred stock ${#53} Common stock {#54} Additional paid-in capital Paid-in capital in excess of par value- Preferred stock {#55} Paid-in capital in excess of par value- Common stock {#56} Paid-in capital from Treasury stock {#57} Total paid-in capital Retained Earnings {#58} Treasury stock at cost {#59} Total stockholders' equity
Identifying аnd Anаlyzing Finаncial Statement Effects оf Stоck Transactiоns Following is the stockholders’ equity of Dennis Corporation at December 31 of the previous year. Preferred stock (1) $280,000 Common stock (2) 400,000 Paid-in capital in excess of par value—preferred stock 56,000 Paid-in capital in excess of par value—common stock 308,000 Retained earnings 190,400 Total stockholders’ equity $1,234,400 (1) 8% preferred stock, $50 par value, 8,000 shares authorized; 5,600 shares issued and outstanding (2) Common stock, $20 par value, 40,000 shares authorized; 20,000 shares issued and outstanding The following transactions, among others, occurred during the current year. Jan. 15 Issued 800 shares of preferred stock for $62 cash per share. Jan. 20 Issued 3,200 shares of common stock at $36 cash per share. May 18 Announced a 2-for-1 common stock split, reducing the par value of the common stock to $10 per share. The authorization was increased to 80,000 shares. June 1 Issued 1,600 shares of common stock for $48,000 cash. Sept. 1 Purchased 2,000 shares of common stock for the treasury at $18 cash per share. Oct. 12 Sold 720 treasury shares at $21 cash per share. Dec. 22 Issued 400 shares of preferred stock for $59 cash per share. a. Prepare the journal entries for these transactions. ● Note: If a journal entry isn't required on any of the dates shown, select "N/A—debit" and "N/A—credit" as the account names and leave the Dr. and Cr. answers blank (zero). Date Account Debit Credit Jan. 15 {#1} {#2} {#3} Jan. 20 {#4} {#5} {#6} May 18 {#7} {#8} Jun. 1 {#9} {#10} {#11} Sep. 1 {#12} {#13} Oct. 12 {#14} {#15} {#16} Dec. 22 {#17} {#18} {#19} b. Post the journal entries to the related T-accounts. ●Note: Enter your answers, in transaction order, in the first open field of the appropriate column in each account. Cash {#20} {#21} {#22} {#23} {#24} {#25} {#26} {#27} Common stock {#28} {#29} {#30} {#31} Preferred stock {#32} {#33} {#34} {#35} Additional paid-in capital {#36} {#37} {#38} {#39} {#40} {#41} {#42} {#43} {#44} {#45} Retained Earnings {#46} {#47} Treasury stock {#48} {#49} {#50} {#51}
Assessing Cоmmоn Stоck аnd Treаsury Stock Bаlances Following is the stockholders’ equity section from the Toyota Motor Corporation’s balance sheet for the 2020 fiscal year, which ended on March 31, 2020. Toyota Motor Corporation Shareholders' Equity (Millions of Yen)March 31, 2020 Common stock, no par value: authorized 10,000,000,000 shares, issued 3,262,997,492 shares at March 31, 2020 ¥397,050 Additional paid-in capital 489,334 Retained earnings 23,427,613 Accumulated other comprehensive income (loss) (1,166,273) Treasury stock, at cost: 496,844,960 shares at March 31, 2020 (3,087,106) Total Toyota Motor Corporation shareholders' equity ¥20,060,618 Required a. Toyota has repurchased 496,844,960 shares that comprise its March 31, 2020, treasury stock account. Compute the number of outstanding shares as of March 31, 2020.{#1} b. Assume that all of this treasury stock had been acquired in one purchase on July 1, 2019. What would have been the effect on the denominator of the basic EPS calculation? Round to nearest whole number. {#2}