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Tugas Akuntansi Keuangan Menengah 2
Problem (Essay)-Statement of Cash Flo
P2!-" The following is Sullivan corps comparative statement of financial position accounts at December 31, 201
and 2009, with a column showing the increase decrease! from 2009 to 2010"
C#MPA$AT%&E STATEME'T #F F%'A'C%A P#S%T%#'
%nrease*2+"+ 2++, (*erease*)
propert#, plant and e$uipment % 3,30&,000 % 2,9'&,000 % 3(0,000
accumulated depreciation 1,1'),000! 1,0(0,000! 12),000!
e$uit# investment m#res co"! 310,000 2&),000 3),000
debt investment 2)0,000 * 2)0,000
inventories 1,+)0,000 1,&1),000 13),000
account receivable 1,12+,000 1,1'+,000 (0,000!
cash +1),000 &00,000 11),000
Total assets ./0,1/+++ 1/31/+++ "+/+++
Share capital*ordinar#, %1 par % )00,000 % )00,000 *Share premium*ordinar# 1,)00,000 1,)00,000 *
etained earnings 2,9&0,000 2,'+0,000 290,000
-inance lease obligation (00,000 * (00,000
.ccounts pa#able 1,01),000 9)),000 '0,000
/ncome taes pa#able 30,000 )0,000 20,000!
Dividends pa#able +0,000 100,000 20,000!
Total e$uit# and liabilities ./0,1/+++ 1/31/+++ "+/+++
A**itional information 4
1" n December 31, 2009, Sullivan ac$uired 2) of m#ers cos ordinar# shares for %2&),000" n that date, carr#ing value of m#erss assets and liabilities, which approiamated their fair values, was % 1,100,000" #
reported income of %1(0,000 for the #ear ended December 31, 2010" 4o dividend was paid on m#ers ordinar# sha
during the #ear"
2" During 2010, Sullivan loaned %300,000 to T56 6o", an unrelated compan# T56 made the first semiannual princi
repa#ment of %)0,000, plus interest at 10 on December 31, 2010"
3" n 7anuar# 2, 2010 sullivan sold e$uipment costing %'0,000 with a carr#ing amount of % 3+,000 for %(0,000 cash
(" n December 31, 2010, Sullivan entered into a finance lease for an office building, the present value of the ann
rental pa#ments is %(00,000, which e$uals the fair value of the building" Sullivan made the first rental pa#ment
%'0,000 when due on 7anuar# 2, 2011"
)" 4et income for 2010 was %3&0,000
'" Sullivan declared and paid cash dividends for 2010 and 2009 as shown below"
2+"+ 2++,
Declared Dec" 1), 2010 Dec 1), 2009
8aid -eb 2+, 2011 feb 2+, 2010
.mount %+0,000 %100,000
%nstrution
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8repare a statement of cash flows for Sullivan corp" for the #ear ended December 31, 2010, using the indirect method"
(sumber 4 E5 kieso/ 6onal* 7 eygan*t/ 7erry * arfiel*/ terry5 %nterme*iate Aounting %F$S e*ition &olume 2 )
P2!-2The comparative statements of financial position for inc:le# 6orporation show the following information
6eember !"
2+"+ 2++,
/nvestments % *0* % 3,000
;uilding *0* 29,&)0
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P2!-!ortonson compan# has not #et prepared a formal statement of cash flows for the 2010 fiscal #ear"
6omparative statement of financial position as of December 31, 2009 and 2010, and a statement of income and
retained earnings for the #ear ended December 31, 2010, are presented below and on page 129+"
M#$T#'S#' C#MPA'8
STATEME'T #F %'C#ME A'6 $ETA%'E6 EA$'%'9S
F#$ T:E 8EA$ E'6E6 6ECEM;E$ !"/ 2+"+
Sales % 3,+00
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.ccounts pa#able (20 330
/ncome taes pa#able (0 30
4otes pa#able 320 320
Total liabilities 9+0 ++0
Total e$uit# and liabilities 2/3+3 "/3,+
%nstrution
8repare a statement of cash flows using the direct method" 6hanges in accounts receivable and accounts pa#able relate
sales and cost of goods sold"
(sumber 4 E5 kieso/ 6onal* 7 eygan*t/ 7erry * arfiel*/ terry5 %nterme*iate Aounting %F$S e*ition &olume 2 )
P2!-0 ichaels compan# had available at the end of 2010 the information below and on page 1299"
M%C:AES C#MPA'8
C#MPA$AT%&E STATEME'T #F F%'A'C%A P#S%T%#'
AS #F 6ECEM;E$ !"/ 2+"+ A'6 2++,
2+"+ 2++,
5and % 12),000 % 1&),000
;uilding 3)0,000 3)0,000
.ccumulated depreciation 10),000! +&,000!
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M%C:AES C#MPA'8
%'C#ME STATEME'T
F#$ T:E 8EA$ E'6E6 6ECEM;E$ !"/ 2+"+
Sales revenue % 1,1'0,000
6ost of goods sold &(+,000!
(12,000
?ross margin
perating epenses
Selling epenses % &9,200
.dministrative epenses 1)',&00
Depreciation@amorti=ation epense (0,)00
Total operating epense 2&',(00!
/ncome from operations 13),000
ther income and epense
?ain on sale of land +,000
?ain on sale of short*term investment (,000
Dividend revenue 2,(00 /nterest epense )1,&)0! 3&,3)0!
/ncome before taes 9+,2)0
/ncome ta epense 39,(00!
4et income )+,+)0
Dividends to ordinar# shareholders 2(,300!
To retained earnings !0/11+
%nstrution
8repare a statement of cash flows for ichaels compan# using the indirect method" .ssume the short*term investment
non*trading" ;ond premium amorti=ed was % ),))0"
(sumber 4 E5 kieso/ 6onal* 7 eygan*t/ 7erry * arfiel*/ terry5 %nterme*iate Aounting %F$S e*ition &olume 2 )
P2!-16omparative statement of financial position accounts of arcus /nc" are 8resented belowA
.6BS /46"68..T/C< ST.T
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P2!-6omparative statement of financial position accounts of sharpe 6ompan# are presented below"
S.8< 68.4
68..T/C< ST.T
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a" 6ompute net cash provide b# operating, activities under the direct methodb" 8repare a statement of cash flows using the indirect method"
(sumber 4 E5 kieso/ 6onal* 7 eygan*t/ 7erry * arfiel*/ terry5 %nterme*iate Aounting %F$S e*ition &olume 2 )
P2!-3 Dingel corporation has contracted with #ou to prepare a statement of cash flows" The controller has provid
the following information A
6eember !"
2+"+ 2++,
6ash % 3+,)00 % 13,000
.ccount receivable 12,2)0 10,000
/nventor# 12,000 10,000
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2! . recentl# formed firm that is eperiencing rapid growthE
(sumber 4 E5 kieso/ 6onal* 7 eygan*t/ 7erry * arfiel*/ terry5 %nterme*iate Aounting %F$S e*ition &olume 2 )
Pr5 2!-"23FStatement of cash flows indirect method!"
The net changesin the balance sheet accounts of Geating 6orporation for the #ear 2011 are shown below"
.ccount Debit 6redit
6ash % +2,000Short*term investments %121,000.ccounts receivable +3,200.llowance for doubtful accounts 13,300/nventor# &(,2008repaid epenses 1&,+00/nvestment in subsidiar# e$uit# method! 20,0008lant and e$uipment 210,000.ccumulated depreciation 130,000.ccounts pa#able +0,&00.ccrued liabilities 21,)00Deferred ta liabilit# 1),)00
+ serial bonds +0,0006ommon stoc:, %10 par 90,000.dditional paid*in capital 1)0,000
etained earningsF.ppropriation for bonded indebtedness '0,000etained earningsFBnappropriated 3+,000
%'(3,'00 %'(3,'00
.n anal#sis of the etained
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Pr5 2!-"2,FStatement of cash flows direct and indirect methods!"
artman, /nc" has prepared the following comparative balance sheets for 2010 and 2011A
2+"" 2+"+
6ash % 29&,000 % 1)3,000eceivables 1)9,000 11&,000/nventor# 1)0,000 1+0,000
8repaid epenses 1+,000 2&,0008lant assets 1,2'0,000 1,0)0,000.ccumulated depreciation ()0,000! 3&),000!
8atent 1)3,000 1&(,000
%1,)+&,000 %1,32',000
.ccounts pa#able % 1)3,000 % 1'+,000
.ccrued liabilities '0,000 (2,000ortgage pa#able F ()0,0008referred stoc: )2),000 F.dditional paid*in capitalFpreferred 120,000 F6ommon stoc: '00,000 '00,000
etained earnings 129,000 '',000
%1,)+&,000 %1,32',000
1" The .ccumulated Depreciation account has been credited onl# for the depreciation epense for the period"
2" The etained
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6ash % 12),'00.ccounts receivable % '(,000.llowance for doubtful accounts 1(,000/nventor# 21&,2008repaid epenses 20,0005ong*term investments 1((,0005and 300,000;uildings '00,000achiner# 100,000ffice e$uipment 2+,000
.ccumulated depreciationA;uildings 2(,000achiner# 20,000ffice e$uipment 12,000
.ccounts pa#able 1+3,200
.ccrued liabilities &2,000Dividends pa#able 12+,0008remium on bonds 32,000;onds pa#able +00,0008referred stoc: %)0 par! '0,0006ommon stoc: %10 par! 1)',000
.dditional paid*in capitalFcommon 223,200
etained earnings +&,200%1,&0),200 %1,&0),200
A**itional informationA1" /ncome Statement Data for ear
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(sumber 4 E5 kieso/ 6onal* 7 eygan*t/ 7erry * arfiel*/ terry5 %nterme*iate aounting Thirteenth e*ition)
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S#@T%#' 4
P2!-"
S@%&A' C#$P5
Statement of Cash FlosFor the 8ear En*e* 6eember !"/ 2+"+
6ash flows from operating activities
4et income """"""""""""""""""""""""""""""""""""""""""""""""""""" %3&0,
.dHustments to reconcile net income
to net cash provided b# operating
activitiesA
Depreciation """"""""""""""""""""""""""""""""""""""""""" %1(&,000 a!
?ain on sale of e$uipment """""""""""""""""""" 2,000! b!
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/ncrease in accounts receivable net! """ 3,&)0!II
/ncrease in inventor# """"""""""""""""""""""""""""" 3,000!
/ncrease in accounts pa#able """"""""""""""" 2,000 &,()0!
4et cash provided b# operating activities """ &,300
6ash flows from investing activities
Sale of investments """""""""""""""""""""""""""""""""""""""" (,&00
Sale of e$uipment """""""""""""""""""""""""""""""""""""""""" 2,)008urchase of e$uipment """""""""""""""""""""""""""""""""" 20,000!d!
8roceeds from flood damage to building """"" 32,000
4et cash provided b# investing activities """" 19,200
6ash flows from financing activities
8a#ment of dividends """""""""""""""""""""""""""""""""""" ),000!
8a#ment of short*term note pa#able """""""""""" 1,000!
4et cash used b# financing activities""""""""""" ',000!
/ncrease in cash """"""""""""""""""""""""""""""""""""""""""""""""""""" 20,)006ash, 7anuar# 1, 2010 """""""""""""""""""""""""""""""""""""""""""" 13,000
6ash, December 31, 2010 """""""""""""""""""""""""""""""""""""" %33,)00
IK%32,000 L %29,&)0 L %',000!M II%12,2)0 L %3,000! L %10,000 L%(,)00!
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P$#;EM 2!-2 (Continue*)
Supplemental disclosures of cash flow informationA
6ash paid during the #ear forA
/nterest %2,000
/ncome taesA %',)00
4on*cash investing and financing activitiesI
etired note pa#able b# issuing ordinar# shares %10,0
8urchased e$uipment b# issuing note pa#able 1',0
%2',0
I8resented in the notes to the financial statements" Supporting 6omputationsA
a!
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P2!-!M#$T#'S#' C#MPA'8
Statement of Cash FlosFor the 8ear En*e* 6eember !"/ 2+"+
(+++ #mitte*)
6ash flows from operating activities
6ash receipts from customers """"""""""""""""""""" %3,)20
6ash pa#mentsA
8a#ments for merchandise """""""""""""""""""""" %1,2&0 b!
Salaries and benefits """""""""""""""""""""""""""""""" &2)
eat, light, and power """"""""""""""""""""""""""""""" &)
8ropert# taes """"""""""""""""""""""""""""""""""""""""""" 19
/nterest """"""""""""""""""""""""""""""""""""""""""""""""""""""" 30
iscellaneous """"""""""""""""""""""""""""""""""""""""""" 10
/ncome taes " """""""""""""""""""""""""""""""""""""""""""" +0+ c! 2,93&
"""4etcashprovidedb#operatingactivities )+3
6ash flows from investing activities
Sale of non*trading e$uit# investments """""" (0
8urchase of buildings and e$uipment """"""""" 310!
8urchase of land """""""""""""""""""""""""""""""""""""""""""" +0!
""""""""""4etcashusedb#investingactivities 3)0!
/ncrease in cash """"""""""""""""""""""""""""""""""""""""""""""""""""" 233
6ash, 7anuar# 1, 2010 """""""""""""""""""""""""""""""""""""""""""" 100
""""""""""""""""""""""""""""""""""""""6ash,December31,2010 % 333
a! Sales """"""""""""""""""""""""""""""""""""""""""""""""""""""""""""""" %3,+00Deduct ending accounts receivable """""""""""" &+0
3,020
.dd beginning accounts receivable """""""""""" )00
6ash receipts collections from
customers! """"""""""""""""""""""""""""""""""""""""" %3,)20
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"""""""""""""4etcashusedb#financingactivities ',
4et increase in cash """""""""""""""""""""""""""""""""""""""""""""""""" ',
6ash, 7anuar# 1, 2010 """"""""""""""""""""""""""""""""""""""""""""""" (,
"""""""""""""""""""""""""""""""""""""""""6ash,December31,2010 % 10,
aSales evenue """""""""""""""""""""""""""""""""""""""""""""""""""""""""" %1,1'0,000
/ncrease in .ccounts eceivable """"""""""""""""""""""""""""" &,))0!
""""""""""""""""""""""""""""""""6ashreceivedfromcustomers %1,1)2,()0
b6ost of ?oods Sold """""""""""""""""""""""""""""""""""""""""""""""""" % &(+,000
/ncrease in /nventor# """"""""""""""""""""""""""""""""""""""""""""""""" &,000
Decrease in .ccounts 8a#able """""""""""""""""""""""""""""""" 10,000
""""""""""""""""""""""""""""""""""""""""""""""6ashpaidtosuppliers % &'),000
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3%120,()0 L %+,'2) L %&)0II L %),(00 O %10),'&)
I>riteoff of accounts receivable"
%1,)00 N %),(00 L %2,2)0!
II/ncrease in accrued pa#ables
b! .6BS /46"
Statement of 6ash -lows
-or the ear
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4et cash used b# financing activities """"""""" 31,12)!
4et increase in cash """""""""""""""""""""""""""""""""""""""""""""" +,2)0
6ash, 7anuar# 1, 2010 """"""""""""""""""""""""""""""""""""""""""" 33,&)0
6ash, December 31, 2010 """"""""""""""""""""""""""""""""""""" %(2,000
I%&0,)00 L %2,2)0! L %'0,000 L %1,)00!
P2!-
a! 'et Cash Proi*e* by #?erating Atiities
6ash receipts from customers %92),000 1!
6ash pa#mentsA
6ash pa#ments to suppliers %'0+,0002!
6ash pa#ments for operating epenses 22',0003!6ash pa#ments for income taes (3,000(! +&&,000
4et cash provided b# operating activities % (+,000
1! Sales! less /ncrease in .ccounts eceivables! %9)0,000 L %2),000 O%92),000
2! 6ost of ?oods Sold! plus /ncrease in /nventor#! less /ncrease in .ccounts8a#able!
%'00,000 N %1(,000 L %',000 O %'0+,000
3! perating
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?ain on sale of e$uit# investments """"""""""""" 1),000!
5oss on sale of e$uipment """"""""""""""""""""""""""" 3,000
/ncrease in accounts receivable net! """""""""" 23,000!
/ncrease in inventor# """"""""""""""""""""""""""""""""""""" 1(,000!
/ncrease in accounts pa#able """"""""""""""""""""""" ',000
/ncrease in income taes pa#able """""""""""""""" 2,000 19,000!
"""""""""""4etcashprovidedb#operatingactivities (+,000
6ash flows from investing activities8urchase of e$uit# investments
K%)),000 L %+),000 L %3),000!M """"""""""""""""""""""""" ),000!
8urchase of e$uipment
K%&0,000 L %(+,000 L %10,000!M """"""""""""""""""""""""" 32,000!
Sale of e$uit# investments %3),000 N %1),000! """" )0,000
Sale of e$uipment
K%10,000 L %10,000 J '0!M L %3,000 """""""""""""""" 1,000
"""""""""""4etcashprovidedb#investingactivities 1(,000
6ash flows from financing activities
8a#ment of long*term notes pa#able """"""""""""""""""" +,000!
6ash dividends paid
K%9),000 N %'&,000! L %92,000M """"""""""""""""""""""""" &0,000!
/ssuance of ordinar# shares """"""""""""""""""""""""""""""""" 3),000I
4et cash used b# financing activities """""""""""""""""" (3,000!
4et increase in cash """"""""""""""""""""""""""""""""""""""""""""""""""""""" 19,000
6ash, 7anuar# 1, 2010 """""""""""""""""""""""""""""""""""""""""""""""""""" )1,000
6ash, December 31, 2010 """""""""""""""""""""""""""""""""""""""""""""" %&0,000
%310,000 L %2'0,000 O %)0,000P %)0,000 L %(0,000 L %2),000! O %3),000
4on*cash investing and financing activitiesI
/ssuance of ordinar# shares for land """"""""""""""""""" %1),000
8resented in the notes to the financial statements"
P2!-3
a! 6%'9E C#$P#$AT%#'
Statement of Cash Flos
For the 8ear En*e* 6eember !"/ 2+"+
6ash flows from operating activities
%1),&)0a!4et income """"""""""""""""""""""""""""""""""""""""""""""""""""""""""
.dHustments to reconcile net income to net
cash provided b# operating activitiesA
),200b!5oss on sale of e$uipment """"""""""""""""""""""""" %
?ain from flood damage """"""""""""""""""""""""""""" 13,2)0!I
Depreciation epense """"""""""""""""""""""""""""""""" +00c!
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6op#right amorti=ation """"""""""""""""""""""""""""""" 2)0
?ain on sale of e$uit# investment """"""""""""" 1,)00!
/ncrease in accounts receivable net! """"""" 3,&)0!
/ncrease in inventor# """""""""""""""""""""""""""""""""" 2,000!
/ncrease in accounts pa#able """""""""""""""""""" 1,000 13,2)0!
"""4etcashflowprovidedb#operatingactivities 2,)00
6ash flows from investing activities
Sale of e$uit# investments """""""""""""""""""""""""""""""" (,)00
Sale of e$uipment """"""""""""""""""""""""""""""""""""""""""""""" 2,)00
8urchase of e$uipment cash! """""""""""""""""""""""""" 1),000!
8roceeds from flood damage to building """"""""" 3&,000
""""""""4etcashprovidedb#investingactivities 29,000
6ash flows from financing activities
8a#ment of dividends """""""""""""""""""""""""""""""""""""""" ),000!
8a#ment of short*term note pa#able """""""""""""""" 1,000!
"""""""""""""""4etcashusedb#financingactivities ',000!
/ncrease in cash """""""""""""""""""""""""""""""""""""""""""""""""""""" 2),)00
6ash, 7anuar# 1, 2010 """"""""""""""""""""""""""""""""""""""""""""" 13,000
6ash, December 31, 2010 """"""""""""""""""""""""""""""""""""""" %3+,)00
IK%33,000 N %(,000! L %29,&)0 L %',000!M
Supplemental disclosures of cash flow informationA
6ash paid during the #ear forA
/nterest """"""""""""""""""""""""""""""""""""""""""" %2,000
/ncome taes """"""""""""""""""""""""""""""""" %),000
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Pr. 23-128
Keating Cor?oration
Statement of Cash Flos
For the 8ear En*e* 6eember !"/ 2+""
%nrease (6erease) in Cash
6ash flows from operating activities4et income %32&,000.dHustments to reconcile net income to net cash
provided b# operating activitiesA
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Decrease in inventor# 30,000Decrease in prepaid epenses 9,000Decrease in accounts pa#able 1),000!
/ncrease in accrued liabilities 1+,000 9',000
4et cash provided b# operating activities 29&,000
6ash used in investing activities8urchase of plant assets 210,000!
6ash flows from financing activities8a#ment of cash dividend 13+,000!etirement of mortgage pa#able ()0,000!
Sale of preferred stoc: '(),000
4et cash provided b# financing activities )&,000
4et increase in cash 1((,0006ash, 7anuar# 1, 2011 1)3,000
6ash, December 31, 2011 %29&,000
b! artman, /nc"Schedule of 6ash 8rovided b# perating .ctivities
-or ear
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Decrease in accounts receivable net! &+,000/ncrease in inventor# 21&,200!/ncrease in prepaid epenses 20,000!
Decrease in accounts pa#able 1+3,200!/ncrease in accrued liabilities &2,0005oss on condemnation of land 132,000 (),'00
4et cash provided b# operating activities 1+),'00
6ash flows from investing activitiesSale of long*term investments 1(0,000 '!8roceeds from condemnation of land 10+,000 &!8urchase of land )'0,000! +!Sale of building and land (00,000 9!
8urchase of building 1,0'0,000! 10!8urchase of machiner# 1(0,000! 11!
4et cash used b# investing activities 1,112,000!
6ash flows from financing activitiesSale of bonds +32,000 12!etirement of preferred stoc: +0,000! 13!
Sale of common stoc: 300,000 1(!
4et cash provided b# financing activities 1,0)2,0004et increase in cash % 12),'00
Pr5 2!-"!+ cont"!
1! 4et change % 2(,000Debit to accumulated depreciation 1+0,000Depreciation epense %20(,000
2! 4et change %20,000Debit to accumulated depreciation (0,000Depreciation epense %'0,000
3! 4et change %12,000!
>rite*off 2+,000
Depreciation epense % 1',000
(! Sale price of building and land %(00,000;oo: value of building and land 300,000?ain on sale %100,000
)! 6arr#ing value of long*term investments %1((,000Sale price of long*term investments 1(0,000
5oss on sale % (,000
'! ?iven"
&! 6ondemned land at cost! %2(0,000
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9! ?iven"
10! 4et change % '00,000;uilding sold at cost! ('0,000
%1,0'0,000
11! ?iven echange!"
12! ;onds 8a#able %+00,000.dd 8remium 32,000
%+32,000
13! ?iven"
1(! 12,000 Q %2) O %300,000
Pr5 2!-"!+ cont"!
ther important reconciliationsA
Shares outstanding at various times +&,'00December 31, 2011 12,000 /ssued 7une1), 2011&),'00 utstanding after stoc: dividend arch 31, 2011
&),'00 R 1"0) O &2,000 shares
6ommon Stoc:
ssuance 12,000 Q %10 O %120,000
Stoc: dividend 3,'00 Q %10 O 3',000
%1)',000
.dditional 8aid*in 6apital
ssuance 12,000 Q %1) O %1+0,000Stoc: dividend 3,'00 Q %12 O (3,200
%223,200
etained
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