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End of Chapter Exercise 9.2 Warren Ltd was organised on 2 January 2016, and proceeded to issue 98,000 9% cumulative preference shares and 196,000 ordinary shares. The preference shares were issued privately at a value of $2 each and the ordinary shares were issued to the public at $5 each, payable in two instalments of $2.50 per share. The first instalment was payable on application and the remaining instalment was payable by 30 June 2017. The call for the second and final instalment has not yet been made. Prepare the equity section of the balance sheet as at 30 June 2017. Warren Ltd Balance sheet (equity section) as at 30 June 2017