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Hunter Corporation Is Authorized to Issue 2,000,000, Common Shares

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Essay

Hunter Corporation is authorized to issue 2,000,000, common shares. During its first three years of operation, Hunter issued 1,200,000 shares at $15 per share. In 2013, Hunter issued an additional 5,000 shares in return for equipment with a fair value of $75,000. The market price of the shares was $16 at the time of the sale.
Instructions
Based on the above information, answer the following questions:
a. How many shares are authorized at the end of 2013?
b. How many shares are issued at the end of 2013?
c. What is the value of the Common Shares account at the end of 2013?


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