Stephens, Inc had 140,000 shares of $5 par value common stock issued and outstanding as of December 15, 2016

The company is authorized to issue 1,000,000 common shares. On December 15, 2016, Stephens declared a 40% stock dividend when the market value for its common stock was $9 per share. The stock was issued on Dec. 30.

Prepare the journal entries to record the declaration and distribution of the stock dividend. Explanations are not required. Compute the total shares after the dividend.
What will be an ideal response


Date Accounts and Explanation Debit Credit
Dec. 15 Stock Dividends ($5 per share x 140,000 shares x 0.40 ) 280,000
Common Stock Dividend Distributable
($5 per share x 140,000 shares x 0.40 ) 280,000

Dec. 30 Common Stock Dividend Distributable 280,000
Common Stock—$5 Par Value 280,000

Shares before dividends 140,000
New shares for 40% dividend 56,000
Total shares after dividend 196,000

Business

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