2.- Derived from the crisis related to COVID-19, Femsa (FMX) decided to issue 800mn shares to P $ 175 / share. The par value of the shares is P $ 245 / share. There were no transaction costs.

i) Registers the issuance of capital in accounting entries.

ii) With the resources of the broadcast, FMX acquired a distribution center for P $ 10bn. The towers will begin operations on December 28, 2021. FMX depreciates its towers at 10 years with a m all of LR, SFA. The towers have no salvage value.

a) Register the acquisition of the towers in accounting entries.

b) What impact do you expect on FMX's ROIC in 2021 derived from the acquisition of the towers?

c) What impact do you expect on FMX's 2020 ROE from the acquisition of the towers?

d) What impact do you expect on the ROA of 2021 FMX derived from the acquisition of the towers?

e) What impact do you expect on FMX's circulating liquidity derived from the acquisition of the towers? iv) Femsa paid a M $ 6 / share dividend on June 30 (assumes 900mn shares), how is affected the proof of the acid derived from the payment of the dividend and records in accounting entries the payment of the dividend?

v) Make a summary cash flow statement that includes all the activities mentioned above.