Authorized to issue 100,000 P100 par value ordinary shares

January 1 Issued 40,000 ordinary shares at P133 per share. February 1 Issued 30,000 ordinary shares for the following assets: Machine 500,000 fair value Land None Building 1,100,000 fair value The ordinary shares are selling at P120 on this date. July 1 Purchased 10,000 ordinary shares at P155 per share to be held as treasury. August 1 Declared a 2 for 1 split. September 15 Reissued 5,000 treasury shares at P110 per share. December 31 Declared a P15 per share cash dividend on the ordinary shares. December 31 Net income for the year is P3,205,820. A. What is the share capital at year-end? B. What is the share premium at year-end? C. What is the balance of retained earnings at year-end? D. What is the shareholder's equity at December 31, 2108