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Question - On December 31, 2013, Misakibara Company's board of directors canceled 5,000 shares of P50 par value held in treasury at an average cost of P120 per share. Before recording the cancellation of the treasury shares, the entity had the following balances in its shareholders' equity:
Share capital (50,000 shares originally issued at P75) 2,500,000
Share premium 1,250,000
Retained earnings 1,000,000
Treasury shares, at cost 600,000
Required - On December 31, 2013, what amount should be reported as share capital outstanding?
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standardnbsplbs standardmaterialquantity lbsnbspcostlbtotal costo00.100h800.086.40m1200.022.402008.80a company makes a
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