Eagle Tea, Inc. covers three quarterly accounting cycles within a corporation using general journal entries. Specific coverage will include the issuance of par-value stock, issuance of stock for noncash assets, corporate income taxes, appropriations of retained earnings, declaration and payment of dividends, stock split, and issuance and amortization of bonds. It can be used after Chapter 3 of McQuaig/Bille, College Accounting, 8/e.