71. Alas Corporation is authorized to issue 8,000,000 ordinary shares with par value of P20 per share. At the start of 2020,60% of the shares are already issued, 120,000 of which are held by the company. On July 1 , the company declared a 20% share dividend. On this date, the company's shares were trading at P40 per share. These were distributed to the shareholders on August 15. Treasury shares totaling 50,000 were reissued on September 15. On December 15, the entity declared a dividend of P2 per share. How many shares are entitled to receive the share dividends declared on July 1 ? 72. On January 1, Rio Corporation received a charter from the government to issue 500,000 ordinary shares, P20 par value and 10,000 10% preference shares, P40 par value. As of March 31, the company has issued 80,000 ordinary shares at P29 and 4,000 preference shares at P46. On June 1 , subscriptions were made for 12,000 ordinary shares at par with 30% down. How much is contributed capital as of June 1