Reference no: EM132791229
Question - Shena Company reported the following accounts in the year-end trial balance: Preference share capital authorized (P100 par value), 2,500,000; Ordinary share capital(authorized 100,000 shares, no par value,issued 90,000 shares, P15 stated value), 1,350,000; Subscription receivable, ordinary, 85,000; Subscription receivable, preferred, 100,000; Preference share capital subscribed, 150,000; Ordinary share capital subscribed, 135,000; Treasury preference shares (2,500 shares at cost), 300,000; Retained Earnings, 1,000,000; and Share premium - ordinary, 475,000.
1. What is the total issued share capital?
A. 1,539,000
B. 3,850,000
C. 1,350,000
D. 2,950,000
2. What is the share capital available for subscription?
A. 765,000
B. 1,050,000
C. 1,800,000
D. 750,000
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