Micro Electronics completed the following stock issuance transactions

June 7 Issued 4,000 shares of $3 par value common stock for cash of $12 per share
Aug. 16 Issued 400 shares of no-par preferred stock for $25,000 cash
Sept. 19 Received equipment with a market value of $75,000 in exchange for 5,000 shares of the $3 par value common stock

Prepare the journal entries to record these transactions. Explanations are not required.
What will be an ideal response

Date Accounts and Explanation Debit Credit

June 7 Cash 48,000
Common Stock—$3 Par Value
($3 per share x 4,000 shares) 12,000
Paid-In Capital in Excess of
Par—Common ($48,000 - $12,000 ) 36,000

Aug. 16 Cash 25,000
Preferred Stock — No-Par Value 25,000

Sept. 19 Land 75,000
Common Stock—$3 Par Value
($3 per share x 5,000 shares) 15,000
Paid-In Capital in Excess of
Par—Common ($75,000 âˆ' $15,000 ) 60,000

Business

You might also like to view...

Marketing can create and deliver value, but customer choices should be influenced by salespeople

Indicate whether the statement is true or false

Business

What was the holding of the U.S. Supreme Court in its 2000 decision regarding a Massachusetts

law affecting firms doing business with the nation of Myanmar (formerly Burma)? A) The state of Massachusetts was ordered to not discriminate against firms from Myanmar B) The Massachusetts law prohibiting the state government from purchasing goods or services from firms doing business with Myanmar violated the Supremacy Clause. C) The state of Massachusetts was prohibited from conducting business with firms based in Myanmar. D) None of the above

Business