Juno Corporation's stockholders' equity section at December 31, 2019 appears below: Stockholder's equity Paid-in capital Common stock, $10 par, 60,000 outstanding $600,000 Paid-in capital in excess of par 150,000 Total paid-in capital $750,000 Retained earnings 150,000 Total stockholder's equity $900,000 On June 30, 2020, the board of directors of Juno Corporation declared a 20% stock dividend, payable on July 31, 2020, to stockholders of record on July 15, 2020. The fair value of Juno Corporation's stock on June 30, 2020, was $15. On December 1, 2020, the board of directors declared a 2 for 1 stock split effective December 15, 2020. Juno Corporation's stock was selling for $20 on December 1, 2020, before the stock split was declared. Par value of the stock was adjusted. Net income for 2020 was $190,000 and there were no cash dividends declared. Prepare the journal entries on the appropriate dates to record the stock dividend and the stock split. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) Date Account Titles and Explanation Debit Credit 6/30/17 7/15/17 7/31/17 12/1/17 12/15/17 SHOW LIST OF ACCOUNTS Fill in the amount that would appear in the stockholders' equity section for Juno Corporation at December 31, 2017, for the following items:
1. Common stock $
2. Number of shares outstanding
3. Par value per share $
4. Paid-in capital in excess of par $
5. Retained earnings $
6. Total stockholders’ equity $

Explanation:

Date         Particulars                                   Amount (Dr)      Amount (Cr)

6/30/17   Stock dividends

              (60,000 × 20% × 15)                       180000

              Common stock dividend

              distributable                                                             120000

             Paid-in Capital in Excess of Par

              common stock                                                            60000

7/15/17    No entry

7/31/17    Common stock dividend distributable    120000

              Common stock                                                            120000

12/1/17     No entry

12/15/17  No entry

Particulars    

1. Common stock   = (72000 × 2 × 5)                                    $720,000                

2. Number of shares outstanding (60000+12000)×2            144000

3. Par value per share (10/2)                                                  $5

4. Paid-in capital in excess of par  (150000+60000)           $210000

5. Retained earnings   (150000+190000-180000)               $160000

6. Total stockholders' equity                                                   $1090000

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explanation:

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