Prepare stockholder equity section of coronado balance sheet

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Reference no: EM131606325

Problem - Coronado Corporation's post-closing trial balance at December 31, 2017, is shown as follows.

CORONADO CORPORATION POST-CLOSING TRIAL BALANCE DECEMBER 31, 2017


Dr.

Cr.

Accounts payable


$ 273,600

Accounts receivable

$ 496,000


Accumulated depreciation-buildings


176,000

Additional paid-in capital in excess



  of par-common


1,428,000

  From treasury stock


146,000

Allowance for doubtful accounts


32,000

Bonds payable


290,000

Buildings

1,466,000


Cash

198,000


Common stock ($1 par)


182,000

Dividends payable (preferred stock-cash)


4,400

Inventory

569,000


Land

381,000


Preferred stock ($50 par)


450,000

Prepaid expenses

42,000


Retained earnings


329,000

Treasury stock (common at cost)

159,000


   Totals

$3,311,000

$3,311,000

At December 31, 2017, Coronado had the following number of common and preferred shares.


Common

Preferred

Authorized

546,000

54,000

Issued

182,000

9,000

Outstanding

169,000

9,000

The dividends on preferred stock are $4 cumulative. In addition, the preferred stock has a preference in liquidation of $50 per share.

Required - Prepare the stockholders' equity section of Coronado's balance sheet at December 31, 2017.

Reference no: EM131606325

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