Question

关于会计的问题,请高手帮忙

Distribution Systems Limited completed the following transactions during the
current year:
Feb. 2 Declared a cash dividend of $8.00 per share on the preference
shares (2,000 shares issued). Declared a 25 cents per share
dividend on the 120,000 ordinary shares issued. The date of
record is 20 February and the payment date is 28 February.
Feb. 28 Paid the cash dividends.
June 10 Split the ordinary shares 2 for 1 by calling in the 120,000
ordinary shares and issuing new shares in their place.
July 30 Declared a dividend of $360,000 on the ordinary shares to be
satisfied by the issue of 24,000 new ordinary shares to
shareholders registered on 21 August, with distribution to be
made on 11 September.
Sept. 11 Issued the share dividend shares.
Oct. 26 Purchased 3,000 shares of the company’s own ordinary
shares at $14 per share.
Required
Record the transactions in Distribution Systems Limited’s general journal.
请帮我做一下这道题,share capital 这一部分没有好好学 :( 不会做了~~
谢谢了~~在线等答案~~~比较急

Answer 1

1、Feb.2
Dr: retained earnings 16 000
Cr: dividend payable -preference shares 16 000

Dr: retained earnings 30 000
Cr: dividend payable -ordinary shares 30 000

2、Feb.28
Dr: dividend payable -preference shares 16 000
Dr: dividend payable -ordinary shares 30 000
Cr: Cash 46 000

3、June 10
No entry, just change the share number on the memorandum book.

4、July 30
Dr: retained earnings 360 000
Cr：dividend payable 360 000

5、Sept.11
Dr: dividend payable 360 000
Cr: share capital 24 000
Cr: capital reserve 336 000

6、Oct.26
Dr: Treasury stock 42 000
Cr: cash 42 000