13. The following transactions were undertaken by Verano Corporation during 2019: February 1 - Reacquired own 1,500 shares at P16.50 September 18 - Reacquired 2,000 own shares at P18 September 25 - Sold all treasury shares reacquired on February 1 at P20 October 7 - Sold 1,700 treasury shares reacquired on September 18 at P24 How much is the amount to be appropriated for treasury share after the October 7, 2019 transaction? A P4,950 B. P7,200 C. P5,400 D. P8,000 54. Below is the capital structure of Joshua Corporation as of December 31, 2019 Share Capital, P10 par value Share Premium Accumulated Profits Treasury Share, at cost, 20,000 shares P1,500,000 358,000 1,250,000 300,000 What is the book value per share (BVPS) at December 31, 20197 A P21.60 B. P20.72 C. P18.72 D. P22.72 55. Primavera Corporation has the following capital structure at December 31, 2019. Share Capital, 1,000,000, P50 par 55,000 shares issued Subscribed Share Capital 1.000.000 . Subscriptions Receivable 348,750 Share Premium 1.920,000 Accumulated Profits 3.740.000 Treasury Share, at cost of P52/share 260,000 How much is total shareholders' equity at December 31, 2019? A. P5,321,250 B. P9,061,250 C. P8,801,250 D P9,498,750