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Liquidating dividends 6. Uncertain Co. declared P80,000 cash dividends, of which P15,000 represent liquidating dividends. What are the entries on the dates of declaration, record and distribution? Requirements: Prepare the new shareholders' equity of Windy Co. after each of the transactions below. (Treat each one independently.) a) All the outstanding shares are recalled and replaced with 400,000 no-par shares with stated value of P25 per share. b) A 2 -for-1 stock split is declared. Quasi-reorganization 8. Creek Co.'s financial position is as follows: Creek Co.'s quasi-reorganization plan is as follows: a) The building shall be, revalued. The building's replacement cost is P1,100,000. The observed depreciation is 40%. b) The par value per share shall be reduced to P20. c) Any resulting revaluation surplus and share premium shall be applied to the deficit. Requirenent: Prepare Creek Co.'s financial position after the quasireorganization