Reference no: EM133035043
Question - The shareholders' equity of Joyful Corp. on December 31, 2014 shows the following account balances:
10% preference share, 5,000 shares, P100 par 500,000
12% preference share, 6,000 shares, P100 par 600,000
Ordinary share, 10,000 shares, P40 par 400,000
Share premium 320,000
Accumulated profits 480,000
The 10% preference share is cumulative and fully participating, while the 12% preference share is non-cumulative and fully participating. The last payment of dividends was on December 31, 2012.
Required - What is the book value per share of the 12% preference share?
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