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The Corporation is authorized to issue 20,000 shares of 6% preference shares at P25 par value, and 50,000 ordinary shares at P20 par value. The Corporation sold the following shares - On January 10, 2020, issued 10,000 ordinary shares for cash at P35 per share. - On March 30, issued 8,000 preference shares for cash at P40 per share. On April 01, issued 12,000 preference shares in exchange for land with fair market value of P540,000 If the Corporation purchased 2,000 preference shares on April 30, how many shares are outstanding as of April 01? Select the correct response 10,000 shares 20,000 shares 18,000 shares 8 000 shares 2021 2022 On Jan 10, 2023, partners Kong, Nang and Dee of KND Partnership decided to terminate the operation of their business because of the huge amount of loss incurred in 2022. The business was heavily affected by the pandemic due to Covid-19. Kong, Nang and Dee share profits and losses in the ratio 4.3.3, respectively. All partners are personally solvent, and Nang is a limited partner The Statement of Financial Position of KND Partnership as of December 31, 2022 follows: Assets Liabilities & Partners' Equity Cash 256,000 Accounts Payable 900,000 Accounts Receivable 60,000 Due to T. Nang 30,000 Allow. For Bad Debus (6,000) Due to C. Dee 20,000 Due from Kong 20,000 F. Kong, Capital 140,000 Equipment 1,200,000 T. Nang, Capital 101,200 Accumulated Depreciation Equipment C. Dee (200,000) 138,800 Total Assets Total Liabilities & Partner's Equity 1.330,000 1,330,000 The customers' accounts are no longer collectible, and the equipment were sold at a loss of P400,000 The abilities to outside creditors were paid in full, using all cash available and contribution of Kong from his personal savings account In the final settlemenu, among partners Kong will Select the correct response pay the loan due to Nang, P30,000 and Dee, Capital, P7,600. pay loan due to Dee, P20,000 and Dee, Capital, P457 (rounded). pay the loan due to Nang, P30,000 and loan due to Dee, P7,600. ABC Corporation was authorized to issue 100,000 ordinary shares at P50 par value. The corporation sold the following ordinary shares during the year. March 12 Issued 12,000 shares at P65 Aug. 10 Sold 30,000 shares for P1,650,000 Sept. 05 Issued 15,000 shares at P60 per share On October 30, the company purchased treasury stocks of 3,000 shares at P65 per share. How many shares were not issued as of October 31: Select the correct response. 54,000 shares 57,000 shares 43,000 shares 40,000 shares