63. 63. ABC Company issued 8,000 convertible preference shares with P100 par value at P105 per share. One preference share can be converted into three ordinary shares with P25 par value at the option of the shareholders. Subsequently, all of the preference shares were converted into ordinary shares. The market value of the ordinary share on the date of conversion was P30. What amounts should be debited to Share premium-PS and credited to Share premium-OS, respectively, as a result of the conversion of preference shares into ordinary shares? Your answer 64. Item 64 and 65 are based on the following: ABC Company provided the following information: Ordinary share capital, 10,000 shares, P150 par 1,500,000 Share premium - original issuance 300,000 Share premium - treasury shares 30,000 Retained earnings 750,000 Treasury shares, 2,000 shares at cost 450,000 Subsequently, the treasury shares are reissued at P150 per share. 64. What are the balances of Ordinary share capital and share premium-original issuance, respectively, after the treasury shares were reissued?