On January 1, 2020, Dallas Enterprises acquired 1,000 shares of P5 par value ordinary shares, along with 250 shares of P25 par value preference shares, of Ford Company in a single transaction for P52,000. Currently, Ford Companys ordinary shares and preference shares are trading for P35 per share and P84 per share respectively. On January 2, Dallas should allocate the cost of the investment in Fords ordinary and preference Sl shares as follows:

Ordinary shares ? Preference shares?