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Stockholders' Equity (Stock Options (Other things (Discount stock…

- - - - Example:
        3k shares re-issued at $50 per share
        Dr. Cash 150k
        Cr. T/S 108k (3k x 36)
        Cr. APIC 42k
      - Clear our T/S Sold and remaining cash increases APIC
    - - Example:
        3k shares re-issued at $30 per share
        Dr. Cash 90k
        Cr. T/S 108k (3k x 36)
        Dr. APIC 18k
        If no APIC left, RE is debited
      - Clears out T/S Sold at cost and loss reduces APIC and if no APIC left, it reduces Retained Earnings
- - - - Dr. Cash (amount received)
        Cr. T/S (Par value of shares)
        Cr. APIC if more cash
        Dr. APIC if not enough cash and Dr. RE as needed
    - - Dr. T/S (Par value of shares)
        Cr. Cash (amount paid)
        Dr/Cr. APIC (Plug)
        Dr. RE if not enough APIC
- - - - only affects Par Value, the APIC stays the same though
- - - - Dr. Deferred Comp Expense 28k (FV Stock Option x 1k shares)
        Cr. APIC - Stock Option 28k
    - - Clear liability
        Dr. Comp Expense 28k
        Cr. Deferred Comp Expense 28k
        Book cash for selling C/S
        Dr. Cash 20k (option price x shares)
        Dr. APIC - Stock options 28k
        Cr. C/S 10k (Par value x shares)
        Cr. APIC (Plug)