on the basis of the explanation for each entry prepare the entry that should have be 618662

Gilliam Corporation recently hired a new accountant with extensive experience in accounting for partnerships. Because of the pressure of the new job, the accountant was unable to review his textbooks on the topic of corporation accounting. During the first month, the accountant made the following entries for the corporation”s capital stock.

May 2

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cash

130,000

capital Stock

130,000

(Issued 10,000 shams of $10 par value common stock at $13 per share)

10

cash

600,000

capital Stock

600,000

(Issued 10,000 shams of $50 par value preferred stock at $60 per sham)

15

capital Stock

15,000

cash

15,000

(Purchased 1,000 shares of common stock for the treasury at $15 per sham)

31

cash

8,000

capital Stock

5,000

Gain on Sale of Stock

3,000

(Sold 500 shares of treasury stock at $16 per share)

Instructions

On the basis of the explanation for each entry, prepare the entry that should have been made for the capital stock transactions.

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