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| Equity Reconciliation |
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| Gray cells are calculated for you. You do not need to enter anything in them. |
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| Equity Analysis |
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| Consolidated Statement of Shareholder Equity |
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Common stock A |
Common stock B |
Preferred stock |
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Number of shares |
Par value & capital in excess of par |
Number of shares |
Par value & capital in excess of par |
Number of shares |
Par value & capital in excess of par |
Total stock |
| Stock balance: Beginning of period |
6,100,000 |
$4,300,000 |
0 |
$0.00 |
200,000 |
$300,000 |
$6,600,000 |
| Shares issued |
300,000 |
1,300,000 |
0 |
0 |
0 |
0 |
1,300,000 |
| Shares repurchased |
(30,000) |
(90,000) |
0 |
0 |
0 |
0 |
(90,000) |
| Balance: End of period |
6,370,000 |
5,510,000 |
0 |
0 |
200,000 |
300,000 |
7,810,000 |
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| Average price of shares issued |
$4.33 |
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NA |
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NA |
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| Average price of shares repurchased |
$3.00 |
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NA |
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NA |
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| Retained earnings balance: Beginning of period |
$2,000,000 |
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| Dividends paid |
(300,000) |
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| Net earnings (loss) |
800,000 |
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| Balance: End of period |
$2,500,000 |
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Beginning of period |
End of period |
Change |
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| Stock |
$6,600,000 |
$7,810,000 |
$1,210,000 |
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| Retained earnings |
2,000,000 |
2,500,000 |
500,000 |
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| Total equity |
$8,600,000 |
$10,310,000 |
$1,710,000 |
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