Preparing a statement of stockholders’ equity
at the end of the 2014 annual reporting period, barnard corporation’s balance sheet showed the following:
barnard corporation
balance sheet
at december 31, 2014
stockholders’ equity
contributed capital
common stock (par $15; 5,500 shares)
$ 82,500
paid-in capital
13,000
total contributed capital
95,500
retained earnings
44,000
total stockholders’ equity
$139,500
during 2015, the following selected transactions (summarized) were completed:
a. sold and issued 1,000 shares of common stock at $35 cash per share (at year-end).
b. determined net income, $37,000.
c. declared and paid a cash dividend of $2 per share on the beginning shares outstanding.
required:
prepare a statement of stockholders’ equity for the year ended december 31, 2015. be sure to show both the dollar amount and number of shares of common stock.

If a firm plans to issue new stock, flotation costs (investment bankers' fees) should not be ignored. there are two approaches to use to account for flotation costs. the first approach is to add the sum of flotation costs for the debt, preferred, and common stock and add them to the initial investment cost. because the investment cost is increased, the project's expected return is reduced so it may not meet the firm's hurdle rate for acceptance of the project. the second approach involves adjusting the cost of common equity as follows: . the difference between the flotation-adjusted cost of equity and the cost of equity calculated without the flotation adjustment represents the flotation cost adjustment. quantitative problem: barton industries expects next year's annual dividend, d1, to be $1.90 and it expects dividends to grow at a constant rate g = 4.3%. the firm's current common stock price, p0, is $22.00. if it needs to issue new common stock, the firm will encounter a 6% flotation cost, f. assume that the cost of equity calculated without the flotation adjustment is 12% and the cost of old common equity is 11.5%. what is the flotation cost adjustment that must be added to its cost of retaine

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