ABC Corporation is authorized to issue 250,000 ordinary shares at P 12.00 par value. During 2020, in its first year of operation, the following transactions occurred: Issued 15,000 ordinary shares at P 18.00 on May 1. Issued 25,000 ordinary shares at P 25.00 on August 1. Reacquired 2,000 ordinary shares at P 12 per share on October 1. Reissued 1,000 ordinary treasury shares at P 20 per share on December 1. Determine the Share Premium - Ordinary Shares balance as of December 31, 2020. O P480,000 O P423,000 O P415,000 OP891,000