19. Facundo Corporation's post-closing trial balance at December 31, 2021 was as follows: Facundo Corporation Post-Closing Trial Balance December 31, 2021 Accounts payable Debit Credit P 495,000 Accounts receivable P 963,000 Reserve for depreciation 360,000 Reserve for doubtful accounts 54,000 Premium on ordinary shares 1,800,000 Gain on sale of treasury shares 450,000 Bonds payable 720,000 Building and equipment 1,980,000 Cash 396,000 Dividends payable on preference shares 7,200 Ordinary share capital (P1 par value) 270,000 Inventories 1, 116,000 Land 684,000 Available-for-sale securities at fair value 513,000 Trading securities at fair value 387,000 Net unrealized loss on available-for-sale securities 45,000 Preference share capital (P50 par value) 900,000 Prepaid expenses 72,000 Donated capital 800,000 Share warrants outstanding 208,000 Retained earnings 415,800 Treasury shares - ordinary, at cost 324,000 Totals P6,480,000 P6,480,000 At December 31, 2021, Facundo had the following number of ordinary and preference shares: Ordinary PreferenceAuthorized 900,000 Issued 90,000 270,000 Outstanding 18,000 252,000 18,000 The dividends on preference shares are PO.40 cumulative. In addition, the preference share has a preference in liquidation of P50 per share. 2021: Based on the above and the result of your audit, determine the following as of December 31, 1. Share premium/Additional paid-in capital a. P3,213,000 C. P3,050,000 b. P3,258,000 d. P2,600,000 A 2. Total contributed capital Preferred stock ( 50 purvale ) 9wo wo a. P4,428,000 C. P3,770,000 b. P4,220,000 d. P1, 170,000 Commonstale ( Ipcruvale) 270, 010 A 3. Unappropriated retained earnings Additional pad in capital 3256, ous a. P415,800 CP91,800 b. P739,800 P37,800 Total antibuted Capital 4, 428, Ow 4. Total equity P4,266,800 C. P4,888,800 a. d. P4,474,800 b. P4,519,800 December 31, 2021