| Retained earnings balance, January 1, 2014, $645,000 1) Complete the following tabulation: Shared Authorized? Shares Issued? Shares Outstanding? 2) Calculate the balance in the capital in excess of par? 3) Calculate the earnings per share (round to 2 decimal places) 4) Calculate the dividend paid per share of commong stock (round to 2 decimal places) 5) Under what section should treasury stock be reported on the balance sheet? Also at what amount should it be shown? (SE/Current Assets/Current Liabilities/Long term Liabilities) 6) Assume that the board of directors voted a 100 percent stock split (the number of shares will double). After the stock split, calculate the par value per share and the number of outstanding shares? 7) Assuming the stock split mentioned above, prepare any journal entry that should be made? (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) 8) Disregard the stock split (assumed above). Assume instead that a 10 percent stock dividend was declared and issued when the market price of the common stock was $19. Prepare any journal entry that should be made. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) | 
