1. How much is the share premium on the issuance of preference shares on Jan 1?

2. How much is the share premium on the issuance of ordinary shares on Feb 1?
3. After the share split on June 1, how much was the par per ordinary share?
4. After the share split on June 1, how many outstanding ordinary shares were there?
5. How much was debited to treasury shares on July 1?
6. How much was the share premium on the reissuance of treasury shares on Oct 1?
7. How much was the dividends declared to all shareholders?
8. How many ordinary shares were outstanding as of December 31, 2021?
9. How many preference shares were outstanding as of December 31, 2021?
10. How much was the total share premium as of December 31, 2021? Include share premium on original iss

SP-PS 1,150,000
SP-OS 5,375,000
SP-TS 30,000
Total SP 6,555,000
 Cash 900,000
Preference Share Capital 750,000
Preference Share Premium 150,000

Cash 625,000
Ordinary Share Capital 250,000
Ordinary Share Premium 375,000

Issued additional 1,025,000 ordinary shares due to a 2-for-1 before split

shares split effect of split
after split

Treasury Shares - Ordinary 280,000 1,025,000

Cash 280,000

150,000 Retained Earnings 280,000

375,000 Appropriation for Treasury Shares 280,000
5
2,050,000
280,000 Cash 240,000
30,000 Treasury Shares - Ordinary 210,000
2,620,000 Share Premium on Treasury 30,000
2,045,000
115,000
6,555,000 Appopriation for Treasury Shares 210,000
Retained Earnings 210,000

Income and Expense Summary Account 2,500,000

Retained Earnings 2,500,000

Retained Earnings 2,620,000 PS

Cash Dividends Payable 2,620,000 OS
before split 1,025,000
effect of split 2
2,050,000

115,000 5 575,000
2,045,000 1 2,045,000

2,620,000