Greenwood Corporation has 73,000 shares of common stock outstanding.

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1. Greenwood Corporation has 73,000 shares of common stock outstanding. It declares a $1 per share cash dividend on November 1 to stockholders of record on December 1. The dividend is paid on December 31.

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Greenwood Corporation has 73,000 shares of common stock outstanding.
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2. Whetzel Corporation reported net income of $150,000, declared dividends on common stock of $48,000, and had an ending balance in retained earnings of $370,000. Common stockholders’ equity was $690,000 at the beginning of the year and $830,000 at the end of the year.

3. On January 1, Guillen Corporation had 93,000 shares of no-par common stock issued and outstanding. The stock has a stated value of $7 per share. During the year, the following occurred.

4. On October 31, the stockholders’ equity section of Heins Company consists of common stock $300,000 and retained earnings $890,000. Heins is considering the following two courses of action: (1) declaring a 4% stock dividend on the 30,000, $10 par value shares outstanding, or (2) effecting a 2-for-1 stock split that will reduce par value to $5 per share. The current market price is $16 per share.

5. On January 1, 2017, Geffrey Corporation had the following stockholders’ equity accounts.

6. The stockholders’ equity accounts of Karp Company at January 1, 2017, are as follows.

7. The post-closing trial balance of Storey Corporation at December 31, 2017, contains the following stockholders’ equity accounts.

8. On January 1, 2017, Ven Corporation had the following stockholders’ equity accounts.

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