Date Account Title Debit Credit

May, 1 Cash 1,500,000

Subscription Receivable –
Share Cap 2,250,000
Subscription Receivable –
Share Capit2,250,000 (0.75*60000*50)
Subscribed-Share Capital
Preference 3,000,000 (30000*10)
Subscribed-Share Capital
Ordinary

June, 15 Cash 137,500

Subscription Reveal – Share
Capital Preference 412,500
Subscribed – Share Capital
Preference 550,000 (5000*110)

June, 17 Cash 390,000

Subscription Receivable- Share
Capital Ordinary ###
Subscribed-Share Capital
Ordinary

June, 30 Cash ###

Subscription Receivable- Share
Capital Preference ###
Subscription Receivable- Share
Capital Ordinary ###

July, 1 Cash ###

Subscription Receivable – Share
Capital Ordinary ###
Subscribed 1,560,000
Share Capital- Ordinary ### (30000*50)
Additional Paid in Capital Ordinary 60,000 (30000*(52-50)

July, 15 Cash 137,500

Subscription Receivable- Share
Capital Prefrence

July, 18 Land 75,000

Share Capital- Ordinary 70,000
Additional Paid in Capital-
Ordinary

July, 20 Cash ###

Subscription Receivable – Share
 Capital Preference
Subscription Receivable- Share
Capital Ordinary
Subscribed- Share Ca 1,000,000
Subscribed-Share Cap ###
Share Capital-Preference ###
Share Capital-Ordinary ###

July, 30 Cash ###

Subscription Receivable – Share
Capital Preference
Subscription Receivable- Share
Capital Ordinary
Subscribe 2,000,000
Subscribed-Share Capital Ordina ###
Share Capital-Preference ###
Share Capital-Ordinary ###
0 (25%*(30000*100+60000*50)

0.75*(30000*100)

(0.75*60000*50)

3,000,000 (30000*10)

3,000,000 (60000*50)

(25%*5000*110)

(75%*5000*110)

550,000 (5000*110)

(25%*30000*52)

(75%*30000*52)

### (30000*52)

(22500000/2)

(22500000/2)

(30000*50)

(25%*5000*110)

137,500

(1400*50)

5,000 (75000-70000)

(750000+750000)
750,000 (2250000*(2/6)

750,000 (2250000*(2/6)

(300000*(2/6)
(300000*(2/6)

### (2250000*(4/6)

### (2250000*(4/6)

(300000*(4/6)
(300000*(4/6)