Stockholders' equity section

Sharper declares and immediately distributes a 50% dividend.

Common stock-$10 par value, 1220,000 shares authorized, 50,000 shares issued and outstanding-$500,000

Paid in capital in excess of par value, common stock - $200,000

Retained earnings - $660,000

Total stockholders' equity $1,360,000

Prepare the updated stockholders' equity section after the distribution is made.

Compute the number of shares outstanding after the distribution is made.

Sample Solution