(c) At 31 December 2001 the capital structure of a company was as follows: Ordinary share capital 100,000 shares of 50n each Share premium account K 50,000 180,000 During 2002 the company made a bonus issue of 1 share for every 2 held, using the share premium account for the purpose, and later issued for cash another 60,000 shares at 80n per share. Calculate the company's capital structure at 31 December 2002? (d) At 30 June 2002 a company had K1m 8% loan notes in issue, interest being paid half- yearly on 30 June and 31 December. On 30 September 2002 the company redeemed K250,000 of these loan notes at par, paying interest due to that date. On 1 April 2003 the company issued K500,000 7% loan notes, interest payable half-yearly on 31 March and 30 September. Calculate the figure should appear in the company's statement of comprehensive income for interest payable in the year ended 30 June 2003? (e) A limited liability company issued 50,000 ordinary shares of 25n each at a premium 50n per share. The cash received was correctly recorded but the full amount was credited to the ordinary share capital account. Make the journal entries needed to correct the error? (f) At 1 January 2000 the capital structure of Q, a limited liability company, was as follows: Issued share capital 1,000,000 ordinary shares of 50n each Share premium account 2 K 500,000 300,000 On 1 April 2000 the company made an issue of 200,000 50n shares at K1.30 each, and on 1 July the company made a bonus (capitalisation) issue of one share for every four in issue at the time, using the share premium account for the purpose. Calculate the correct company's share capital and share premium account at 31 December 2000?