a. On January 1, 2020, Arnold Inc. has the following account balances: Share capital, P10 par, 225,000 issued and outstanding shares: 2,250,000 Share premium: 1,500,000 Retained Earnings: 2,000,000 During the year 2020, the following transactions took place: Acquired 10,000 treasury shares for P50 per share Reissued 5,000 treasury shares at P60 per share Reissued 2,000 treasury shares at P45 per share Net income for the year was P2,500,000 What is the balance of Share Premium by December 31, 2020?

b. On January 1, 2020, ABC Co. acquired 50,000 of its 30 par ordinary shares and held them in treasury. During the same time, it has 280,000 issued ordinary shares. During 2020, the following transactions have transpired: January 1 to October 31 30,000 treasury shares were reissued to new and existing stockholders November 1 a 5-for-2 share split has taken place. On December 31, 2020, how many ABC Co.s ordinary shares were issued and outstanding, respectively?

c. An entity provided the following information for the year ended December 31, 2020: Retained Earnings unappropriated, January 1, 2020: 200,000 Over-depreciation in 2019 due to a prior period error: 100,000 Net income for 2020: 1,300,000 Retained Earnings appropriated Treasury Shares, December 31, 2020 (original balance is P500,000 but reduced by P200,000 in 2020 due to reissuance of treasury shares): 300,000 Retained Earnings appropriated Contingencies, December 31, 2020 (original balance is P700,000 but increased in 2020 by current appropriation of P100,000): 800,000 Cash dividends paid to stockholders: 500,000 Change in accounting policy from FIFO to Weighted average credit adjustment: 150,000

What is the balance of Retained Earnings unappropriated as of December 31, 2020?