Stockholder’s equity
Paid-in Capital:
Common Stock $310.000
Retained Earnings 50.000
Laba ditahan
Sumbangan
Saham biasa (Common Stock)
Jurnal:
Cash………………………………..$78000000
Common stock……………………………………….. $75000000
Premium on common stock……………………….. $ 3000000
Jurnalnya
Treasury stock ………………….. 12000000
Cash …………………………………………… $ $12000000