5. a) Shena Company reported the following accounts in the year-end trial balance: 2,500,000 Preference share capital authorized (P100 par value) Ordinary share capital(authorized 100,000 shares, no par value, issued 90,000 shares, P15 stated value) Subscription receivable, ordinary Subscription receivable, preferred Preference share capital subscribed Ordinary share capital subscribed Treasury preference shares (2,500 shares at cost) Retained Earnings Share premium - ordinary What is the total issued share capital? 1,350,000 85,000 100,000 150,000 135,000 300,000 1,000,000 475,000 1,539.000 3,850,000 1,350,000 2.950,000 1p b) What is the share capital available for subscription 1,050.000 750,000 765,000 1.800.000 IP