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BMKID Corp. Ni KeRSTENxlsx
BMKID Corp. Ni KeRSTENxlsx
BMKID Corp. Ni KeRSTENxlsx
BM KID Corpotation
Shareholders' Equity
January 1, 2021
(In Philippine Peso)
Pain-in Capital
10
15
17
20
25
27
30
Shown below is the shareholders' equity of BM KID Corporation on January 1, 2021:
BM KID Corpotation
Shareholders' Equity
January 1, 2021
(In Philippine Peso)
Pain-in Capital
10% Preference Share Capital, 20,000 authorized, 15,000 shares issued of which 1,000 shares are in Treasury
Subscribed Preference Share Capital, 2,000 Shares
Subscription Receivable - Preference Shares
Ordinary Share Capital, 50,000 shares authorized, no par value but with P50 stated value, 30,000 shares issued
Subscribed Ordinary Shares, 5000 shares
Subscription Receivable - Ordinary Shares
Additional Paid-in Capital
Preference Share Premium
Paid in Capital in excess of Ordinary Share Stated Value
Total Paid-in Capital
Accumulated Profits
Total SHE before Treasury Shares
Treasury Shares, 1,000 Preference shares at cost
Total Shareholders' Equity
The highest bidder paid the "offer price" including P200 interest on overdue subscription of Jay Cruz; corresponding stock certif
340,000
350,000
3,940,000
1,200,000
5,140,000
(115,000)
5,025,000
Jan 2.)
Subscription Receivable Pref ₱62,500.00
on 30 Jan 2021. Preference Share Premium
amounting to P40,000. Preference Share Capial
Jan 3.)
ion of the shares. Cash ₱60,000.00
cates. Subscription Receivable Ordinary ₱60,000.00
Share Premium
Ordinary Share Capial
divide by 2 kase 50% downpayment lang
FULL PAYMENT SA JAN 30
Jan 30.)
Jan 5A.)
Cash ₱60,000.00
Subscription Receivable-Pref
collectted in account of pref daw
Jan 5B.)
Subscribed Preference Share Capital ₱140,000.00
Preference Share Capital
nag issue daw ng cert to fully paid subs
Jan 10.)
Subcription Receivable-Pref ₱55,000.00
Preference Share Premium
Preference Share Capital
Reissue daw ng 500 pref shares at 110
Jan 15.)
Preference Share Capital ₱35,000.00
Forfeited Preference Shares
delinquent daw ung subcription ni jay cruz
Jan 17.)
Cash ₱100,000.00
Subcription Receivable-Ordinary
collection ng full account ng pref subs
except kay jay cruz
Jan 20A.)
Preference Share Capital ₱120,000.00
Preference Share Premium ₱30,000.00
Cash
Reacquired na shares
Jan 20B.)
Forfeited Preference Shares ₱35,000.00
Capital Reserve
Forfeited amount transfer sa capital reserve
Jan 25.)_
Cash ₱70,200.00
Jan 27.)
Subcription Receivable-Preference ₱55,000.00
Preference Share Premium
Preference Share Capital
Reissue daw ng 500 pref treasury shares
at 110 per share
Jan 30.)
Preference Share Capital ₱30,000.00
Preference Share Premium ₱7,500.00
Cash
Reacquired Pref Shares
₱50,000.00
₱12,500.00
₱20,000.00
₱100,000.00
₱60,000.00
₱60,000.00
₱140,000.00
₱5,000.00
₱50,000.00
₱35,000.00
₱100,000.00
₱150,000.00
₱35,000.00
₱200.00
₱70,000.00
₱5,000.00
₱50,000.00
₱37,500.00
Re-issued 500 Preference Treasury Shares at P125 per share.
Received subscription to 2,000 ordinary shares at P60 per share, with 50% down payment, balance due on 30 Jan 2021.
Collected in full the account of preference subscribers, except for the balance of 700 shares of Jay Cruz amounting to P40,000
Issued corresponding stock certificates to fully paid subscribers.
Re-issued the remaining 500 Preference Treasury Shares at P110 per share.
Declared the subscription of Jay Cruz as delinquent; paid P2,000 for the online advertisement of the auction of the shares.
Collected in full the balance on 5,000 subscribed ordinary shares; issued the corresponding stock certitificates.