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QUIZ NO. 33 NAME SCORE YEAR SECTION DATE A. The following information are made available to you on December 31, 2012: Liabilities Share Capital, P100 par, issued P2,000,000 Subscribed Share Capital 1,000,000 Share Premium 500,000 300,000 Paid in Capital from Treasury Shares 5,000 Retained Earnings, Unappropriated 500,000 Retained Earnings, Appropriated for Treasury Stock 150,000 Treasury Shares (1,000 shares) 150,000 In each of the following independent situations, prepare journal entries. a. The Board of Directors distributed a10% cash dividend. b. The Board of Directors declared a property dividend of P20 worth of merchandise for every share of stock. The merchandise is worth P25 in the market. c. The Board of Directors declared a scrip dividend of P25 per share payable after one year at 18%. d. 500 treasury shares were sold at P125 per share. e. 500 treasury shares were retired