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Question - The PYT Corporation has an authorized shares of 250,000 with a par value of Php70. 100,000 shares were originally issued at par and 50,000 shares were subscribed at Php2 above par. During the year, the following transactions occurred:
Jan. 5 An additional 30,000 shares were issued at Php75 per share.
Feb. 11 2,500 of its own shares were reacquired by the company for Php150,000.
Sept. 30 A 10% share dividend was declared by the Board of Directors.
Dec. 31 The company realized a profit of Php470,000.
Required - Record the foregoing transactions.
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