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During 2020, Apple Corporation had the following treasury share transactions:
a) Acquired 3,500 ordinary shares to be held as treasury shares for ?354,000
b) Re-issued 750 ordinary treasury shares for ?120
c) Acquired additional 1,200 ordinary shares at ?132,000 to be held as treasury shares
d) Sold 3,600 treasury shares at ?115 per share
Problem 1: Assuming no other treasury share transactions occurred after, how much is the appropriation for treasury shares by the end of the year?
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