aci201 ‘Third Majo Exam Diagnostic Exam on Shareholders’ Equity tone owt. 208 ——— 6 Company reported the folowing accounts athe year-end tal balance: Preference sare cap athrzed (300 pave) $0000 - ‘taney share capa (other 20000 shares Bove, ‘Issued 180,000 shares, P1S stated value) 2,700,000 + aoe Unisued preference share apt ame, 9) Crea ‘Subscriptions receivable, ordinary ‘wooo =O Btuelay Subscinlons eceable preference wooo: Tey Va Ime preteen sare cata bub 300000 SeO—$ Hope paKic Ordinary share capital subscribed Bm SRO a0jc , "Treasury preference shares (00 sares at cox) so0000 7 gots) [Mowe Retained earring: 23000000 gp aug uy — Share premium Ocnoy 1) 540, cw 3500, Cot YOO GO A. roalannorued sare cata Phe ee Aa Binet yar GR Fa, ‘etal unissued share captel sada, a Oe ga Oo) 3. Toalsved share capital Fiennes BA saad i) BAM Go a ‘Total shareholders’ equity 4) Al Che [athe WH ( Road) 9 os (20) on 1540 Go The folowing data were comple rir to preparing the base tthe cancion oporton a of December 3,205: Authored share apt P10 parle 4000000 / Cash aden payable ‘eno Zoonated ent 0000 4Gain on ale of resi tock 00007 Net uveteed oss on tbbe or slesecries 6 6000 7 “ Aramumon capa sock $F s2ng00 peat eee rcacicueepee aon Gok De eserve fr bond sinking fund 00,0007 fesereforceprection seo000 7 Se-ts Revaluation neement on property 300.0007 Retained earings, unangrerated none, ‘Subscribe capital stock 480,007 Stock avbserptione reehbles no007, Arosa cuttnng 0000 resurywok cost go00 7 ‘Unissued share capital 800,000 7 requmco Compute forthe folowing Fs, sharecntal sued 7. deal plén apa Ao heoreptes rene ea egs Sj “3 Tio © wien ote aettas go OP Hag 8) dae 1) fia av Be aw)? ofa tas Ca ge (HO | ee) ite | yy te | _ y20 ! \ op sete Te i, 0d ge \ > ees ae $c eon Kuo it pe we (aaa a Scanned with CamScannerOs Fue 1M The stockholders’ equity of Adviento Corporation showed the following data on December 31,2018 12% preferred stock, P30 par, 135,000 shares issued and outstanding. 1,050,000 | ‘Common stock, PSO par, 180,000 shares issued and weed 3,000,000 Venn commen tet 1/1 AD enue ooteme ie “Csdo\an) Hps000 Lsdoan) LYaP 4 "ero1svamctonet rman aetna ey aeunmaneed rane atsons gg 2 towed 27800 hres peered stock Po athe. ae AAU — | Weeesto mats fina Wyandotte ay py a0 fie e TOwTI Ae Sltconmen tock wor oe pu aes ieee ay wa 2212440 Seman dented corse Sine : Ze Sonccessn cl omens when reshma et = seateptrarte RO Os em TO | Netincome forthe year was P2, aa De <— azarae 43g U0 ae QUESTIONS se PAL JU Bojan 1725 2 aa yew Seteonenenmastinn ro comm el EE Re — CASA 18%) Dv 4 STR | RU Be, Amante . mas” ao, ee (eanow pe ae OBS oe 4 wane ym Geist Yaasioe 5 Crane osconon ASIA Croe ae 1890, fine ler teen Ws, IO ‘em, A, Free tte OK. ua Hows iroae Vandel weaeas OB oa Bh, a * Hata ar "nay say, ett ati ba Se ee DU P-DS forered (O20 = tps ‘64,768 * 800,000 shares of 9% preferred stock, convertible, P2100 par *) Pe septate meri Fe 113, Onegin te lysed 3.25. ig ios mgd er ~e osc st +” 300.000 shares of pred stock were subsesbed frat P20 and 9O0A00 shares of corimion sock were |tereY ——subsrsed for at P26. Bot subsrgtins were payable 30% upon sibscrtion, the balance ino prone aha GIR \ RAR + 1n000sharsctconmen tock werescaued by pcs AEE setae ra a ay Clee + even ~foveananefgengnenmen “eer he FIO ge 1) se Bo » we ene anten SPs Ce os on SHPSC ayaru SC Re oo shore ES yaaa Brsyay — 8 vue » wt Pile s)Ts tRwdw . »f oe tee usted) ge As gan yy as yee Loy ys ewive, . t "Rh a& ne Scanned with CamScannerW368 for tock tan the, tated vale ofthe new common stock's PL, ° 4 ew com te nanan a avEsTons : . @ Based on the 886d on th Setanta rest ot yours denn eto. 28 fe my Cored 2s « i wes Meegppmensok eye 4 see Pee ete Tec: Ayo te, POO |e su Seo eed A S464 opoD \) $4,440, a0 $1,000 p waned Be Coan ) saat aw 584710, oT W Shr bins 20. Aah Company wat oad on ay, 205 with aries clo 1000 aes 2p al Dwg eatin be oungoomeon ee What amount shouldbe reported a Jon December 31,2017 Hw) fe, 34, tu pe. 21, Sam Company was incorporated on aay, 201 nd oidedthe folowing nomatio: an. Number of sare: authorized 1040 Feb. Number of shares ved 000 Jay. 1 Number of shares eacued but ot cancalee 10,000 Dee. 1 Two for one split ° ‘on December 31,2025, whet ls the numberof oranary shares outtangng? 140,(0 122, aethebetinning of curent yor Alto Company declared fr S reverse share spit, when te market vale of hare ‘wa P200. Prieto the split the enttyhad 10,000 share f 10 par vale ied and oustanging. Whats the par Value of shave afte the share spit? P5v 23. Hanna Company reported the flowing shareholer’ equity on lanuary 12015 ‘Share capital, P10 por, outstanding 225,000 shares 2250,000 ‘hace premium 300.000 Retained earnings 2,180,000 ‘uring the yeu, he entity had the following transactions TPA + Acquired 6,0 treasury snares or 270,00. 1+ Sold 3,600 trensry shares a P50. share + Sold the remaining treasury shares at Paper share, ina the total amount of share premium on December 31, 20157 (hea) f aR4tw Scanned with CamScanner“Wl Ine] RIEL Ose For questions 2 "Wests ety cin vray. vee tow man on Dene 2, 78 Preference shares, P 100 par. 2,300,000 7 Shore prem rarer sary == "750007 dase Pl sasnanoe = 27500007 50000" teonedtyn | a sm ayy gata Sangean Reet an Shares com | $25) haw much the Lega Capita? 6) aot aR Grit) sar sasols Ronmahiewemineccian, Ny ag, Wuga (ete 26, In 204, Rona Company ised 5,000 shares of P10 par value fr P100 per shar. n 2015, the entity aauired 2000 fhe shares at P250 per share and immediately canceled these 2000 ofthe shaces at P130 per share 2 Secale nace ae memati! somnesering? ge a LOR ao 7 to; tas] 27 ud company hd 700.000 oray hres atoed and 300200 shares ustanaingon an han 3” Detensin soca fs fine” 30. Paced tonooo ines AG fqn "tend 00 sare november 39. Once ort on December 1,205 how many rd saes weaning? Su) Ww) 28. on away 3,201, the sttement of arc postion of AB Ce hows te alow oat soo000 FS 7O,v ‘hare capita (authored 10,000 shares with par value of P100) Toul uel exaty iaom ¢@ (40) Ue ‘uly 1, 201, ABC reacutes 000 shart at 90 sy-ts Qe ABC wil reissue the shares for P40 each, how much willbe the increase/decreate in Share premium? Sudo Indesse 28, Using te same information rom the prevous umber but histine he esr re rest 76D ech, how inch wb the nreat/ cera etaned eaairgs? 9g Ww Deoren ye 2 wight ean number 2h sa ih mach bet ae a ae = wy COUN wre ” Ps TS WW fa, tw [Ye Ose 4 sy. te 5 Ww fe wR Go) Scanned with CamScanner