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On September 1, 2012, Valdez Company Reacquired 12,000 Shares of Its

Question 68

Multiple Choice

On September 1, 2012, Valdez Company reacquired 12,000 shares of its $10 par value ordinary shares for $15 per share.Valdez uses the cost method to account for treasury shares.The journal entry to record the reacquisition of the shares should debit


A) Treasury Shares for $120,000.
B) Share Capital-Ordinary for $120,000.
C) Share Capital-Ordinary for $120,000 and Share Premium-Ordinary for $60,000.
D) Treasury Shares for $180,000.

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