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At 1 July 20x4 a limited liability company’s capital structure was as follows:

Share capital 1000,000 shares of 50c each 500,000
share premium account 400,000

In the year ended 30 June 20x5 the company made the following share issues:

1 January 20x5

A bonus issue of one share for every four in issue at thtat date, using the share premium account.

1 April 20x5

A right issue of one share of every then in issue at that date, at $1.50 per share
what will be the balance on the company’s share capital and share premium accounts at 30 June 2005 as a result of these issue?

Why the righit issue in Share capital is $62.500 and share premium is $125,000 at 1 April 20x5?

 

想问一下这种类型的题如何计算

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