Thomson corporation stockholder’s equity december 31, 2013 common stock (40,000 authorized, 25,000 issued and outstanding with par value of $10 per share.) $ 250,000.00 excess paid in capital on common stock $ 125,000.00 retained earnings $ 500,000.00 total stockholder's equity $ 875,000.00 during the current year, thomson had the following stock transactions:  the company authorizes the sale of 10% preferred stock, 50,000 shares at par value of $50.  sold 20,000 shares of preferred stock at $75 per share.  purchased 5,000 shares of common stock at $20 per share for cash.  declared and distributed a 2% stock dividend to common stockholders when market price was $25 per share.  declared and paid $90,000 in cash dividends to common and preferred stockholders.  sold 2,000 shares of treasury stock at $16 per share.  net loss is $134,000. required: 1. prepare the stockholder’s equity section of the balance sheet for year‐end 2013.

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richard is one of the leading college basketball players in the state of florida. he also maintains a good academic record. looking at his talent and potential, furman university offers to bear the expenses for his college education.

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anita wants to pursue a certificate program in sports nutrition. to pay for the course, she borrows money by filing the fafsa.

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nathan comes from a low-income household. he wants to pursue an undergraduate degree in marketing. he receives financial aid covering 50 percent of his college expenses. nathan does not have to pay back this amount.

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