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Cash

Treasury Shares- Ordinary

Cash

Cash
Share Premium- Ordinary Treasury Shares
Accumulated Profits

Cash
Accumulated Profits

Accumulated Profits
96,000.00
Ordinary Share Capital 80,000.00
Share Premium- Ordinary 16,000.00

21,000.00
Cash 21,000.00

9,600.00
Treasury Shares- Ordinary 8,400.00
Share Premium- Ordinary Treasury Shares 1,200.00

2,400.00
1,200.00
600.00
Treasury Shares- Ordinary 4,200.00

2,000.00
800.00
Treasury Shares 2,800.00

5,600.00
Accumulated Profits Appropriated for Treasury Shares 5,600.00
Treasury Shares- Preference

Treasury Shares- Ordinary

Cash

Cash
Accumulated Profits

Accumulated Profits
26,500.00
Cash

14,000.00
Cash

10,000.00
Treasury Shares- Ordinary
Share Premium- Ordinary Treasury Shares

10,000.00
600.00
Treasury Shares- Preference

21,900.00
Accumulated Profits Appropriated for Ordinary Treasury Shares
Accumulated Profits Appropriated for Preference Treasury Shares
26,500.00

14,000.00

8,000.00
2,000.00

10,600.00

15,900.00
6,000.00
Cash
Ordinary Share Capital- no par

Memo Entry: receibed 200 donated shares from a shareholder

Cash
Share Premium- Donated Shares
45,000.00
45,000.00

3,600.00
3,600.00
case 7-1
Decrease 80000
Increase 4000
increase 4500
51200

Case 7-2
Share Premium 100,000.00
Share Premium- donated shares 7,000.00
Share Premium- Treasury Shares 2,000.00
Total Reserves 109,000.00

No Effect (Memo entry lang yan; nvm the FMV not important walang bearing yan)
Increase 7000
10000