Here Is an Extract of a Trial Balance for Masters

question 70

Essay

Here is an extract of a trial balance for Masters Ltd. Indicate which are "non-contributed capital."
$\begin{array}{ll}\text { Investment in common shares of XPedious Corp } & 104,560 \\\text { Preferred shares } & 135,000 \\\text { Common shares } & 100,000 \\\text { Treasury shares } & 10,000 \\\text { Contributed surplus-preferred shares } & 5,000 \\\text { Other comprehensive income } & 45,000 \\\text { Accumulated other comprehensive income } & 67,500 \\\text { Unappropriated retained earnings } & 90,000 \\\text { Appropriated retained earnings } & 8,500\end{array}$

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Definitions:

Negative Reinforcement

Negative Reinforcement is a behavioral concept where removing an unwanted stimulus following a desired behavior increases the likelihood of that behavior being repeated.

Legitimate Power

Legitimate Power is the authority that a person or organization has that is viewed as rightfully held, often given by a higher authority or institution.

Reward Power

The capability of influencing others’ behavior by offering them something desirable as a means of motivation or incentive.

Agency Leaders

Senior individuals in charge of directing and managing an organization or agency.