On January 2, 2018, the first year of operations, Brunswick Corp. issued 15,000 shares of $10 par value common stock for $15 per share. On July 1, 2018, 2,000 of these shares were reacquired for $19 each. On September 1, 2018 Brunswick Corp. reissued 700 shares of its treasury stock for $23 per share. No other stock transactions occurred during the rest of fiscal year 2018. Use this information to determine the dollar amount that Brunswick will report on its fiscal year 2018 Balance Sheet for Paid in Capital Treasury Stock.

$2,800

Explanation:

Given that,

Number of shares reissued = 700

Reissue price = $23 per share

Required price = $19 per share

Par value = $10

Paid in capital treasury stock:

= (Reissued shares × Reissue price) - (Reissued shares × Required price)

= (700 × $23 per share) - (700 × $19 per share)

= $16,100 - $13,300

= $2,800

Therefore, the dollar amount that Brunswick will report on its fiscal year 2018 Balance Sheet for Paid in Capital Treasury Stock is $2,800.

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