Answer:
The journal entry is as follows:
Retained earnings A/c Dr. $18 million
To common stock $0.30 million
To capital paid in excess A/c $17.70 million
(To record the stock dividend issued at 1%)
Working notes:
Shares issued = 1% of 30 million
= 0.30 million
Retained earnings:
= 0.30 million × $60 per share
= $18 million
Common stock:
= 0.30 million × $1 par value
= $0.30 million
Capital paid in excess:
= Retained earnings - Common stock
= $18 million - $0.30 million
= $17.7 million
Hypotension in a child with blunt or penetrating trauma is particularly significant because it often indicates the loss of half of his or her blood volume.
<h3>What is a
Hypotension?</h3>
This refers to the decrease in systemic blood pressure below accepted low values. There is no accepted standard hypotensive value, but any pressures less than 90/60 are recognized as hypotensive.
Therefore, the condition is significant because it often indicates the loss of half of his or her blood volume.
Read more about Hypotension
brainly.com/question/28039475
#SPJ1
