Exercise 11-5
Garcia Corporation recently hired a new accountant with
extensive experience in accounting for partnerships. Because of
the pressure of the new job, the accountant was unable to
review what he had learned earlier about corporation
accounting. During the first month, he made the following
entries for the corporation’s capital stock.
May 2
Cash
104,520
Capital Stock
104,520
(Issued 8,040 shares of $11 par value common stock at
$13 per share)
10
Cash
821,700

Capital Stock
821,700
(Issued 14,940 shares of $19 par value preferred stock at
$55 per share)
15
Capital Stock
9,240
Cash
9,240
(Purchased 840 shares of common stock for the treasury at
$11 per share)

On the basis of the explanation for each entry, prepare the
entries that should have been made for the capital stock
transactions.
(Record entries in the order displayed in the problem statement.
Credit account titles are automatically indented when amount is
entered. Do not indent manually.)
Date
Account Titles and Explanation
Debit
Credit
pays out a higher percentage of its earnings.
Problem 11-5A
Pringle Corporation has been authorized to issue 21,700 shares
of $100 par value, 9%, noncumulative preferred stock
and 1,059,400 shares of no-par common stock.
The corporation assigned a $5 stated value to the common
stock. At December 31, 2014, the ledger contained the

following balances pertaining to stockholders’ equity.
Preferred Stock
$165,300
Paid-in Capital in Excess of Par Value—Preferred Stock
21,340
Common Stock
2,080,000
Paid-in Capital in Excess of Stated Value—Common Stock
1,485,000
Treasury Stock— (3,450 common shares)
34,500
Retained Earnings
84,600
The preferred stock was issued for $186,640 cash. All common
stock issued was for cash. In November 3,450 shares of common
stock were purchased for the treasury at a per share cost of $10.
No dividends were declared in 2014.
Prepare the journal entries for the following.
(Credit account titles are automatically indented when amount
is entered. Do not indent manually.)
(1)
Issuance of preferred stock for cash.
(2)
Issuance of common stock for cash.
(3)

Purchase of common treasury stock for cash.
No.
Account Titles and Explanation
Debit
Credit
1.
$

:
$
$

pays out a higher percentage of its earnings.
Problem 11-5A
Pringle Corporation has been authorized to issue 21,700 shares
of $100 par value, 9%, noncumulative preferred stock
and 1,059,400 shares of no-par common stock.
The corporation assigned a $5 stated value to the common
stock. At December 31, 2014, the ledger contained the
following balances pertaining to stockholders’ equity.
Preferred Stock
$165,300
Paid-in Capital in Excess of Par Value—Preferred Stock
21,340
Common Stock
2,080,000
Paid-in Capital in Excess of Stated Value—Common Stock

1,485,000
Treasury Stock— (3,450 common shares)
34,500
Retained Earnings
84,600
The preferred stock was issued for $186,640 cash. All common
stock issued was for cash. In November 3,450 shares of common
stock were purchased for the treasury at a per share cost of $10.
No dividends were declared in 2014.
Prepare the journal entries for the following.
(Credit account titles are automatically indented when amount
is entered. Do not indent manually.)
(1)
Issuance of preferred stock for cash.
(2)
Issuance of common stock for cash.
(3)
Purchase of common treasury stock for cash.
No.
Account Titles and Explanation
Debit
Credit
1.

$

:
$
$
[removed]
SHOW LIST OF ACCOUNTS
LINK TO TEXT
LINK TO TEXT
LINK TO TEXT

Calculate the payout ratio and return on common stockholders’
equity.
(Round answers to 1 decimal place, e.g. 12.5%.)
Payout ratio
[removed]
%
Return on common stockholders’ equity
[removed]
%

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Broadening Your Perspective 11-2
The financial statements of
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THE HERSHEY COMPANY
CONSOLIDATED STATEMENTS OF INCOME
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CONSOLIDATED STATEMENTS OF INCOME
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