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Part One PART ONE: The carrying amount of ABZ Inc. equity at January 1, 2018 was: Equity CUG Share Capital compromising 120,000 shares of CU

Part One

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PART ONE: The carrying amount of ABZ Inc. equity at January 1, 2018 was: Equity CUG Share Capital compromising 120,000 shares of CU 10 par 1,200,000 value each Share premium 4,800,000- Share Option Reserve 300,000( Retained Earnings 18,000,000 Total Equity $24,300,000(ABZ Inc. enters in the following transactions in 2017.9 9 Additional Information@ February 1 2018

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