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PROBLEM 16-1
(a) 1.
2.
200,000
15,385
200,000
15,385
**Allocated to Bonds:
$96
X $200,000 = $184,615;
$96 + $8
Discount = $200,000 $184,615 = $15,385
**Allocated to Warrants:
$8
X $200,000 = $15,385
$96 + $8
3.
Cash* .................................................................
288,000
Common Stock (9,000 X $10) ..................
90,000
Paid-in Capital in Excess of Par .............
198,000
[(100,000 10,000) rights exercised] (10 rights/share) X $32
4.
16,000
44,308
6.
50,000
50,000
40,000
120,000
10,000
10,000
$4,111,385
750,000
$4,861,385
Paid-in Capital
in Excess of Par
300,000 shares
9,000 shares
1,600 shares
4,000 shares
314,600 shares
$600,000
198,000
44,308
120,000
$962,308
PROBLEM 16-4
The computation of Dewey Yaeger Pharmaceutical Industries basic
earnings per share and the diluted earnings per share for the fiscal
year ended June 30, 2005, are shown below.
(a) Basic earnings per share
1
$1,500,000
$106,250
=
1,000,000
= $1,393,750
1,000,000
= $1.3937 or $1.39 per share
1
= $1,603,750
1,275,000
= $1.2578 or $1.26 per share
2
$210,000
250,000
100,000
75,000
25,000