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In farde Corporation and 10.000hares or ao pat vatur ordinary shares ut i per share the amount that would be credited to Share Premium-Ordinary 7300,000 P700.000 P200,000 500.000 19 The lition of treasury stock will cause the number of shares outstanding to decrease the treasury stock is accounted for by the Cost Method Par Mithod Yes No No No ws Yes No Yes 20. At its date of incorporation, Leynes, Inc. issued 100,000 shares of its P10 ordinary shares at P11 per share. During the current year, Leynes acquired 30.000 of its ordinary shares at a price of P16 per share and accounted for them by the com method subsequently, these shares were reissued at a price of P12 pet share Leynes had made no other issues or acquisitions of its own ordinary shares. What effect does the reissuance of the stock have on the following accounts? Retained Share Premium Gaming Decrease Decrease No effect Decrease Decrease No effect d No effect No effect a 21. Which of the following terms are most likely to appear in the owners' equity section of a corporate statement of financial position? share capital, revaluation or contributed capital and retained earnings 6. share capital, contributed capital in excess of par and earned surplus. contributed capital, earned surplus and unrealized gains and losses d ordinary shares, share premium and retained earnings 22. Outstanding shares of stock are authorized shares that have not yet been issued. b. shares of stock owned by unknown individuals. issued shares that are still in circulation d also called treasury shares