A corporation issued 5,400 shares of $10 par value common stock in exchange for some land with a market value of $78,000. the entry to record this exchange is:

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Answer 1
To record this transaction, the journal entry is

Debit:
Land $78000 

Credit
Common Stock $54,000
Paid in Capital in Excess Par Value Common Stock $24,000

The paid in capital means that is the excess received from the shareholders over the par value (or the stated value) of the stocks issued.
Answer 2
Final answer:

To record the issuance of 5,400 shares for land, debit Land for $78,000, credit Common Stock for $54,000, and credit Additional Paid-In Capital for $24,000.

Explanation:

The question involves a corporate transaction where a company is issuing common stock in exchange for land. In accounting, such a transaction requires journal entries that reflect the exchange of assets. Given that 5,400 shares of stock with a $10 par value each are issued for land valued at $78,000, the entry on the corporation's books would be to debit (increase) the Land account for $78,000, and credit (increase) the Common Stock account for the par value of the shares, which is 5,400 shares times $10 per share, totaling $54,000. The difference between the land's market value and the par value of the shares, which is $78,000 - $54,000 = $24,000, is recognized in the Additional Paid-In Capital account to balance the transaction. Therefore, the journal entry would be:

Debit Land $78,000Credit Common Stock $54,000Credit Additional Paid-In Capital $24,000


Related Questions

"the copier we have still makes great copies," says your prospect. which major category of objection are you experiencing

Answers

This is an example of “Product Objection”.

Product objection refers to the prospects voice when it relates to a certain product, in this case the copier. The voice “"the copier we have still makes great copies” is a reflection of concern relating to the performance of the product.

A local government has plans to build a new transit station on a site where several homes are currently located. the residents do not want to move. how does the fifth amendment affect this case?

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If a local government has plans to build a new transit station on a site where several homes are currently located and the residents would not want to move, then the fifth amendment can be used where it says that the government could take the land but  the government should pay a fair enough price to the owners of the land. This part of the Fifth Amendment is called the Taking Clause where it stresses out the a private property should be not be taken for public without a just compensation. The people who made this clause are land property owners who has a certain degree of mistrust of the government power.
C. It says that the government can take the land but must pay a fair price to the owners.

Scott owns a welding business in alabama. every year, when he meets with his accountant to file his tax returns, he claims that he should be able to show a loss on his tax returns. his accountant always shows a profit on his tax returns. fully explain what scott's claim is based on.

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For a loss to be shown on his tax return, the total expenses (prices of goods, supplies, transportation and so on) must be larger than the sale or revenue. 
Since he's always showing profit, this means that his revenue his more.

Scott may be including some illegitimate factors (factors that are not usually included in the calculation) in his calculations. These factors may lead to hypothetical loss for him.

For a misfortune to be appeared on his government form, the all out costs must be bigger than the deal or income. Since he's continually indicating benefit, this implies his income his more. Scott might incorporate some ill-conceived factors in his estimations. These components may prompt theoretical misfortune for him.  

Further Explanation:  

Example 1:  

Expecting that the bookkeeper is right all things considered, Scott is ascertaining his misfortune on costs or different elements that that would not be real conclusions or costs. A typical Example is vehicle mileage the citizen wishes to guarantee as business mileage yet by principle would be viewed as driving mileage.  

Example 2:  

Another Example would be things that Scott may wish to cost completely in this assessment year however by guideline they should be devalued. Scott could need to take a business utilization of his home yet have a misconception of what the standards are. There are many such regular issues when doing a business return and the customer does not comprehend the expense rules.

Subject: business

Level: college

Keywords: Example 1, Example 2.  

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The objective of the third phase of network design is to

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select a set of desirable sites within each region where facilities are to be located. 
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D. did the increase in production costs cause a "decrease in supply" or a "decrease in quantity supplied"?

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Decrease Is Supply (Hope That Helped)

A government wants to reduce electricity consumption by​ 5%. the price elasticity of demand for electricity is minus−0.5. the government must​ ________ the price of electricity by​ ________.

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(raise) (10.0%) those would be both your answers! :D

Answer/Explanation:

The government mystery RAISE the price of electricity by 10%.

Delta airlines prices its tickets so that it is less expensive to travel between midnight and 5:00
a.m. than during the day, when there is heavy business travel. this illustrates ____ pricing

Answers

There are different types of pricing strategies: penetration pricing (entering the market with a low price), economy pricing (low marketing and low prices), premium pricing (when the price is higher than the competitors), psychological pricing (example $99, instead of $100), demand-based pricing (based on the demand of the customers).
Delta airlines prices its tickets so that it is less expensive to travel between midnight and 5:00
a.m. than during the day, when there is heavy business travel. this illustrates demand-based pricing.

The most effective audit procedure for determining the collectibility of an account receivable is the

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The utmost effective audit procedure for determining the collectability of an account receivable is the, review of the subsequent cash collections. Reviewing the subsequent cash collections speeds up the audit procedure to determine the collectability of an account receivable.

 

Roselyn works for an event management company. her latest project as a party planner is a corporate event. she delegates tasks like choosing the venue, posting invitations, and planning logistics to her team members. she also specifies a time frame for each task. roselyn's project is in the ________ phase of project management.

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Roselyn's project is in the PLANNING phase of the project management. Project management generally are divided into six stages, which are: definition, initiation, planning, execution, monitoring and control and closure. The project planning stage is the phase in the project life cycle, that involves creating set of plans that will guide the overall execution of the project.

Gus and derek persuaded trent to cut school and steal alcohol from a store. gus and derek were providing _____.

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Trent's friends were providing him deviance training. It is where a peers of an individual is persuading him or her to do something in a forceful or aggressive manner that leads to behavioral problems that could increase. It is shown in the statement for Trent's friends tries to persuade him into cutting class which is a behavioral problem.

How much of the egyptian budget goes toward subsidies? webtext?

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One quarter of the Egyptian budget goes toward subsidies. Recently, Egypt set $18 billion for subsidies in FY 2017-18 budget.

To add, subsidy is a sum of money granted by the government or a public body to assist an industry or business so that the price of a commodity or service may remain low or competitive.

The organizational function and set of processes that creates, communicates, and delivers value to customers and manages customer relationships in ways that benefit the organization and its stakeholders is called _____.

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The answer to this question is "MARKETING". This is the term used in the organization on its organizational function and set of processes that create, communicates, and delivers value to the customers and manages, handles and guides customer relationship in ways that benefit the organization and its stakeholders. This strategy is common and applied in all form of businesses.

Suppose that you were asked to help design a survey of adult city residents in order to estimate the proportion that would support a sales tax increase. the plan is to use a stratified random sample, and three stratification schemes have been proposed. scheme 1: stratify adult residents into four strata based on the first letter of their last name (a-g, h-n, o-t, u-z) scheme 2: stratify adult residents into three strata: college students, nonstudents who work full time, nonstudents who do not work full time. scheme 3: stratify adult residents into five strata by randomly assigning residents into one of the five strata. which of the three stratification schemes would be best in this situation

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 i would say this scheme would yield the most significant results:stratify adult residents into three strata: college students, nonstudents who work full time, nonstudents who do not work full time. This way the results could be related to a particular demographic group so would say something about each group rather than just a random sample. 

The united states has a greater number of pull factors than it has push factors, which is why it is the nation with the highest immigration rate.

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This statement is true.
Many people are attracted by the numerous possibilities to easily find a job in America, plus it is a land of freedom, which immigrants are also interested in. There is a good chance to have a bright future in America, which is why everyone wants to live there.

Air bags are designed to __________. A. cushion impact in a collision B. work without passengers having to buckle up C. deploy at a harmless speed for passengers sitting within ten inches D. All of the above

Answers

A. of course its easy once u think about it

Final answer:

Airbags are designed to A. cushion impact in a collision.

Explanation:

Airbags are safety devices in vehicles designed to protect occupants during collisions. They rapidly inflate with gas to cushion passengers from impact, reducing the risk of injury. They work in tandem with seatbelts to improve safety. Airbags have become a standard feature in modern automobiles, significantly enhancing crash protection.

Air bags are designed to protect passengers in the event of a collision by cushioning the impact and reducing the force exerted on the body. They work in conjunction with seat belts to maximize passenger safety. Option B is incorrect because passengers should always buckle up despite the presence of air bags, and option C is also incorrect as air bags deploy at a high speed to be effective in preventing injuries.

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In order to estimate the level of difficulty of text for reading instruction, which is an effective framework?

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The answer is Programme for International Student Assessment (PISA) Reading Literacy Framework. It targeted reading variables that are based on text difficulty. Several variables were regularly updated to ensure that the instrument can detect text difficulty. Which would be a basis to identify and enhance the reading level of readers and achieve reading proficiency. 

The degree to which current liabilities are covered in the event of liquidation is best captured by the

Answers

your answer would be current ratio

BPK Industries has a net income for the period of $2,500. The balance in the Owner’s Capital account for the beginning of the period is $5,000, and the owner has withdrawn $1,650 for personal expenses. The balance in the Owner’s Capital account at the end of the period will be

Answers

They start with 5,000 then add 2,500: 5,000+2,500=7,500. But he keeps 1,650: 7,500-1,650=5,850. At the end they have $5,850 :)

Answer:

5850

Explanation:

When mp3 players emerged and cassette players declined in popularity, what type, or types, of unemployment were created?

Answers

Final answer:

The decline of cassette players and rise of mp3 players led to structural unemployment in the manufacturing and retail sectors related to cassettes. Structural unemployment occurs when workers' skills no longer match the needs of the labor market due to technological changes or shifts in the economy.

Explanation:Types of Unemployment Resulting from Declining Industries

When mp3 players emerged and cassette players declined in popularity, the type of unemployment that was created is known as structural unemployment. Structural unemployment occurs when there is a shift in the economy that creates a mismatch between the skills workers possess and the skills needed for the new jobs being created. In the case of mp3 players becoming more popular, demand for cassettes and their players decreased, rendering the related manufacturing and retail jobs obsolete. Workers in these industries likely experienced structural unemployment as their specific skills were no longer in demand and they may have had difficulty finding new jobs without retraining or acquiring new skills.

Let's examine the specific types of unemployment in various scenarios:


 
 
 

While some unemployment can reflect a healthy changing economy, high levels of unemployment, especially cyclical and structural, can indicate economic issues. Cyclical unemployment is often seen as undesirable because it is associated with economic downturns, while structural unemployment indicates a need for workforce adaptation. Frictional unemployment, on the other hand, is a normal part of a dynamic labor market and can be seen as a sign of economic vitality and individual career growth.

_____________ evaluate the newest and most innovative technologies and determine how they can be applied for competitive advantage. they develop technical standards, deploy technology, and supervise workers who deal with the daily it issues of the firm. select one:

a. project managers

b. chief technology officers ceos and. cfos

Answers

The answer to this question is the letter "B" which is referring to the "Chief Technology Officers CEO and CFOs".  They evaluate the newest and most innovative technologies and determine how they can be applied for the competitive advantage. They have also developed technical standards and guidelines, deploy technology and supervise workers who deal with the daily issues of the firm.

The researchers at beans inc., a coffee manufacturing company, developed a new variety of high-quality ground coffee. the new variety was priced at a comparatively lower price than those available in the market. therefore, the advertisements for the product stated, "the highest quality coffee does not have to be expensive." this is an example of communicating a product's _____.​

Answers

It is an example of communicating a product's  Competitive advantage. A competitive advantage is a trait that enables an association to outflank its rivals. An upper hand may incorporate access to regular assets, for example, high-review metals or a minimal effort control source, profoundly gifted work, geographic area, high section obstructions, and access to new innovation.

​norris company declared cash dividends of $60,000 during the year. cash dividends payable were $20,000 at the beginning of the year and $25,000 at the end of the year. the amount of cash norris co. used for payment of dividends during the year was

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The amount of cash dividends paid during the year would be $20,000 plus $25,000 = $45,000 which would fall within the $60,000 dividends received during the year so would be covered by that revenue and mean the stockholders would definitley receive their dividends.

To find the amount of cash Norris Company used for payment of dividends take the cash dividends payable of $20,000 from the beginning of the year and add them to the amount at the end of the year $25,000.

$25,000 + $20,000 = $55,000

$55,000 is the amount of cash that Norris Company used. Dividends payable are the amount of dividends that are to be paid to its shareholders. Every time they are paid, the cash amount paid is recorded as a dividend payable.

_____ are internal stakeholders in a company.

Answers

Employees, owners, and the board of directors are internal stakeholders. The organization is a legal property of the owners. The board of directors consists of members elected by the stockholders. 
External stakeholders on the other hand people or groups in the organization's external environment that are affected by it.

Employees, managers, shareholders, and directors are internal stakeholders in a company.

Internal stakeholders in a company are individuals or groups who have a direct interest or involvement in the organization's operations, success, and outcomes.

1. Employees: They are directly involved in carrying out the day-to-day activities of the company and contribute to its productivity and performance.

2. Managers: These are individuals responsible for overseeing departments or functions within the company. They make decisions that affect operations, strategy, and employee performance.

3. Shareholders: These are individuals or entities that own shares or stocks in the company. They have a financial interest in the company's profitability and growth.

4. Directors: Also known as board members, directors are elected or appointed individuals who oversee the overall management of the company. They represent the shareholders' interests and make strategic decisions.

These stakeholders collectively influence and are influenced by the company's activities, policies, and strategic direction. Their roles and interests are critical in shaping the organization's success and governance.

When there is an interval between when the fiscal policy changes and corresponding changes in aggregate​ spending, we have​ a(n)?

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We have a EFFECT TIME LAG OR OPERATIONAL TIME LAG. This is the time interval between the onset of the policy and the result of the policy. There are two other types of fiscal policy time lag, these are:
recognition time lag: the time lag required to get information about the economy.
Action time lag or administrative time lag: the time interval between recognition of the economy problem and the application of the fiscal policy.

Anita wants to encourage her classmates to read their textbooks thoroughly. to support her point, she says, "some students think of a book as a heavy object that weighs down a backpack; other students think of a book as an expensive bill that needs to be paid at the beginning of each semester. but we can also think of a book as the key to a world of new ideas." anita is defining a book by _______.

Answers

The way that Anita is describing a book is based on various connotations as she tries to define the book with different meanings and feelings that could be related with the book. It could be seen above as it is seen in the quotations above, telling it in different meanings and showing it with an idea or feelings.

Timothy is the human resources manager for a local manufacturing facility. recently, the ceo of the manufacturing company decided to lay off 25% of the companyâs workers. timothyâs job is to determine which workers to lay off and to communicate the news to each one. which is the best form of communication for timothy to use in this situation?

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The answer to this question is that Timothy can use a text message. A text message or texting  is a form of communication where in a person sends a message to another person thru the use of a mobile phone. A text message is also known as short message service that is sent using a phone network.

Cascading communication flows upwards and downwards from an important organizational leader. select one:

a. True

b. False

Answers

The answer is option b. 
The above statement is false
Communication skills are very important. Communication flows in five direction: upward, downward, lateral, diagonal and external. Cascading communication is typically in large organizations. the power of cascading is a important element in the flow of communication.

Sales of $3800, has variable costs $300 and has fixed costs$1000. calculate the degree of operating leverage

Answers

The degree of operating leverage can be calculated by subtracting variable costs from sales and dividing it by sales minus variable costs and fixed costs.
The degree of operating leverage is
(3,800−300)÷(3,800−300−1,000)
=1.4

"small-denomination time deposits are" included in the definition of both m1 and m2

Answers

This statement: "small-denomination time deposits are" included in the definition of both m1 and m2 is FALSE. 

Small-denomination time deposits are included in the definition of M2 and M3. 

M1, M2, M3 are all different measures of money supply/

M1 refers to coins and notes in circulation and other money equivalents that are easily convertible into cash. This is called narrow money.

M2 refers to M1 and short-term time deposits in banks and 24-hour money market funds.

M3 refers to M2 and long-term time deposits and money market funds with more than 24-hour maturity. 

Thus, small-denomination time deposit are classified under M2 and M3.

We are taught that cleanliness is a vital part of daily life, that antibacterial soaps, cleaning products that completely eliminate the possibility of germs on surfaces, cooking and food handling that absolutely precludes the chance of ingesting a "bug," is an essential path to good health. this approach is now under scrutiny because of our understanding of

Answers

The appropriate response is human microbiomes. The microbiome is characterized as the aggregate genomes of the organisms that live inside and on the human body. We have around 10 fold the number of microbial cells as human cells. 
The human microbiota comprises of the 10-100 trillion harmonious microbial cells harbored by every individual, principally microorganisms in the gut; the human microbiome comprises of the qualities these cells harbor
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