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Question -
1. Of the 125,000 ordinary shares issued by Lay Company, 25,000 were held as treasury shares on December 31, 2018. During 2019, transactions involving Lay's ordinary shares were as follows:
January 1 through October 31, - 13,000 treasury shares were distributed to officers as part of share compensation plan.
November 1- A 3-for-1 share split took effect.
December 1- Lay purchased 5,000 of its own shares to discourage an unfriendly takeover. These shares were not retired.
At December 31, 2019 how many shares of Lay' Company's ordinary share capital were issued?
2. Use the same information given in No. 1. How many shares of Lay Company ordinary share capital were outstanding?
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