Bridgeport Corp. has these accounts at December 31: Common Stock, $10 par, 4,800 shares issued, $48,000; Paid-in Capital in Excess of Par Value $18,300; Retained Earnings $43,300; and Treasury Stock, 430 shares, $9,460. Prepare the stockholders’ equity section of the balance sheet.

Total stockholders' equity is $ 100,140

Explanation:

The stockholders' equity section of the balance sheet comprises of the common stock total par value ,the paid-in capital in excess of par value,plus the retained earnings minus the value of treasury stock

Stockholders' equity section of Bridgeport Corp. balance sheet

Common stock,$10 par value,4,800 shares issued       $48,000

paid-in capital in excess of par                                         $18,300

total paid share capital                                                       $ 66,300

retained earnings                                                                $ 43,300

total paid share capital and retained earnings                  $ 109,600

treasury stock                                                                        ( $9,460)

Total stockholders' equity                                                   $ 100,140

Total Stockholders’ equity 100,140

Explanation:

Bridgeport Corp balance sheet December 31

Stockholders’ equity

Paid-in Capital

Capital Stock

Common Stock 48,000

Additional Paid-in Stock

Paid-in Capital in Excess of Par—Common Stock 18,300

Total paid in Capital 66,300

(48,000 + 18,300)

Retained Earnings 4330

Total paid in Capital and Retained Earnings 109,600

( 43,300(4330 x 10) +66,300

LessTreasury Stock 9,460

Total Stockholders’ equity 100,140

(109,600 -9,460)

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