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Question 27 2 pts Sosa Cosequity at January 1, 2012 is as follows: Share capital-ordinary, P10 par value: authorized 300.000 shares Outstanding 225,000 shares P2.250,000 Share premium-ordinary 900.000 Retained earnings 2.190.000 Total P5.340.000 During 2012. Sosa had the followine share transactions Acquired 6.000 shares of its shares for P220,000. Sold 3.600 treasury shares at P50 a share Sold the remaining treasury swes at P41 per share No other share transactions occurred during 2012. Assumine Sonaries the cost method to record treasury sture transactions How much is the Total Shareholders Equity at the end of the year? Answer pattern: 1,000,000 Question 28 2 pts Presented below is the equity section of Oaks Corporation at December 31, 2010: Share capital-ordinary, par value P20, authorized 75,000 shares issued and outstanding 45,000 shares P900,000 250.000 Share premium-ordinary Retained earings 500.000 P1.650.000 During 2011, the following transactions occurred relating to equity 3,000 shares were reacquired at P28 per share, 3.000 shares were reacquired at P35 per share. 1,800 shares of treasury shares were sold at P30 per share For the year ended December 31, 2011. Oaks reported net income of P450.000. Assuming Oak accounts for treasury under the cost method, what should it report as total cquity on its December 31, 2011, statement of financial position? Answer pattern: 1,000,000 Question 29 2 pts On December 1, 2012, Abel Corporation exchanged 20,000 shares of its P10 par value ordinary shares held in treasury for a used machine. The treasury shares were acquired by Abel at a cost of P40 per share, and are accounted for under the cost method. On the date of the exchange the ordinary shares had a fair value of P55 per share the shares were originally issued at P30 per share). As a result of this exchange, Abel's total equity will increase by Answer pattern: 1.000.000 Question 30 2 pts The following information were taken from the records of LNS Corporation for the year ended December 31, 2021 Ordinary shares (100 par value) P1,000,000 Share premium 200,000 Subscribed shares (1.000 shares) 100,000 Subscription Receivables 25.000 Retained Earnings 250,000 Treasury shares fat cost P110) 33,000 The Subscription Receivable is to be collected within one year. How much is the book value per share of LNS Corp as at 12/31/2021 Answer Pattern: 150.66 (round off your answer to two decimal places)