The financial statements of Zetar plc are presented in Appendix C. The company’s complete annual report, including the notes to its financial statements, is available at www.zetarplc.com.

Instructions
Use the company’s annual report to answer the following questions.
  (a) Using the information in the statement of changes in equity, prepare the journal entry to record the issuance of ordinary shares during the year ended April 30, 2010.
  (b) Examine the equity section of the company’s balance sheet. For each item in the equity section, provide the comparable label that would be used under GAAP.
  (c) Did the company declare and pay any dividends for the year ended April 30, 2010?
  (d) Compute the company’s return on ordinary shareholders’ equity for the year ended April 30, 2010.
  (e) What was Zetar’s earnings per share for the year ended April 30, 2010?