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Color Legend:

Line Item Descriptions

Numerical Answers

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P11-1A

Preferred Common Preferred Common

Year Stock Stock per sare per sare

a!

"#1#

"#11

"#1"

$! "#1#

"#11

"#1"

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P11-1A

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P11-1%

Preferred Common Preferred Common

Year Stock Stock per sare per sare

a!

"#1#

"#11

"#1"

$! "#1#

"#11

"#1"

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P11-&A

a!

Cas

%onds Pa'a$le

Premium on %onds Pa'a$le

()uipment

Preferred Stock

Common Stock

* for 1 Stock Split

Paid-in-Capital in (+cess of Par ,alue - Preferred Stock

Paid-in-Capital in (+cess of Par ,alue - Common Stock

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P11-&A

Paid-in-Capital from reasur' Stock

reasur' Stock - Common

.etained (arnings

$!

/eneral 0ournal

Date Description

0an! 1" 2emorandum3 Common Stock split * for 1!

2ar! *1

o record con4ersions of $onds!

0un! #1

Issued preferred stock in e+cange for e)uipment!

Sep! #1

Purcased treasur' stock!

5ct! 1"

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P11-&A

/eneral 0ournal

Date Description

Sold treasur' stock!

No4! "1

Issued common stock!

Dec! "6

o record sale of treasur' stock!

c!

Stockolders7 ()uit'

Paid in Capital

Additional Paid-in-Capital

otal Paid-in-Capital

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P11-&A

0an! 1"

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P11-&A

De$it Credit

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P11-&A

De$it Credit

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P11-&%

a!

Cas

%onds Pa'a$le

Discount on %onds Pa'a$le

()uipment

Preferred Stock

Common Stock

" for 1 Stock Split 2a'! 16

Paid-in-Capital in (+cess of Par ,alue - Preferred Stock

Paid-in-Capital in (+cess of Par ,alue - Common Stock

Paid-in-Capital from reasur' Stock

reasur' Stock - Common

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P11-&%

.etained (arnings

$!

/eneral 0ournal

Date Description De$it Credit

0an! 18

Issued sares of preferred stock!

0an! "#

Issued common stock!

0an! *1

o record con4ersions of $onds!

2a'! 16 2emorandum3 Common Stock split * for 1!

0un! #1

Issued common stock in e+cange for e)uipment!

Sep! #1

Purcased treasur' stock!

5ct! 1"

Sold treasur' stock!

Dec! ""

Issued common stock!

Dec! "6

o record sale of treasur' stock!

c!

Stockolders7 ()uit'

Paid in Capital

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P11-&%

/eneral 0ournal

Date Description De$it Credit

Additional Paid-in-Capital

otal Paid-in-Capital

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P11-9A

a!

/eneral 0ournal

Date Description De$it Credit

0un! 16

Declared stock di4idend!

0ul! #1

Issued common sares as stock di4idend!

Dec! "#

Declared a cas di4idend on preferred and common stock outstanding!

$!

CYCL5N( C5.P5.AI5N

Statement of .etained (arningsor Year (nded Decem$er *1

Add:

Less:

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P11-9%

a!

/eneral 0ournal

Date Description

Apr! #1

Declared stock di4idend on common stock!

Apr! 18

Issued common sares as common stock declared as a di4idend!

Dec! #9

Declared a cas di4idend on common stock outstanding!

Dec! 19

Issued Sares of common stock declared as a di4idend!

Dec! "#

Declared cas di4idend on preferred and common stock!

$!

(LS5N C5.P5.AI5N

Statement of .etained (arnings

or Year (nded Decem$er *1

Add:

Less:

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P11-9%

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P11-9%

De$it Credit

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P11-9%

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P11-6A

a!

Cas

%onds Pa'a$le

Premium on %onds Pa'a$le

()uipment

Preferred Stock

Common Stock

" for 1 Stock Split 0an! 1

Paid-in-Capital in (+cess of Par ,alue - Preferred Stock

Paid-in-Capital in (+cess of Par ,alue - Common Stock

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P11-6A

Paid-in-Capital from reasur' Stock

reasur' Stock - Common

.etained (arnings

$!

/eneral 0ournal

Date Description De$it Credit

0an! #1 2emorandum3 Common Stock split " for 1!

2ar! *1

o record con4ersions of $onds!

0un! #1

Issued preferred stock in e+cange for e)uipment!

Sep! #1

Purcased treasur' stock!

No4! "1

Issued common stock!

Dec! "6

o record sale of treasur' stock!

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P11-;%

a!

Cas

%onds Pa'a$le

Premium on %onds Pa'a$le

()uipment

Preferred Stock

Common Stock

" for 1 Stock Split 0an! 1

Paid-in-Capital in (+cess of Par ,alue - Preferred Stock

Paid-in-Capital in (+cess of Par ,alue - Common Stock

Paid-in-Capital from reasur' Stock

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P11-;%

reasur' Stock - Common

.etained (arnings

$!

/eneral 0ournal

Date Description De$it Credit

0an! #1 2emorandum3 Common Stock split " for 1!

2ar! *1

o record con4ersions of $onds!

0un! #1

Issued preferred stock in e+cange for e)uipment!

Sep! #1

Purcased treasur' stock!

No4! "1

Issued common stock!

Dec! "6

o record sale of treasur' stock!