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Monica1966
Jul 25, 2011, 09:50 AM
Wondering if I have the correct General Journal entry


The Cottor Corporation is a newly organized firm whick is authorized to issue 15,000 shares of no-par common stock and 3,000 shares of $100 par value preferred stock. The common stock has been assigned a stated value of $10 per shares

An incorporator received 400 shares of perferred stock in exchange for the following assets,which will be taken over by the coroporation;

1. Equipment which had cost the incorporaator $30,000,and on wgich $12,000 of depreciation had been taken.The approved fair market value of the equipment was $15,000.

2. Merchandise inventory which had cost the incorporator $37,000. The fair market value of inventory was $38,000

To have correct journal
I thought the entry would be

Equipment $15,000
Merchandise Inventory $38,000
Perferred Stock $40,000
Premium on preferred Stock $13,000

Can you tell me if I have done this correct and if not where I went wrong
thanks in advance

Just Looking
Jul 25, 2011, 03:41 PM
This is correct.