Question 32 2 pts On March 1, 2021, SEC authorized SHEIN Corp to issue 100,000 shares with par value of P20 per share. On March 3, 2021, SHEIN received subscriptions for 15,000 shares at par. SHEIN collected 25% on such subscriptions on March 4, 2021. On March 14, 2021, SHEIN received full payment on 5,000 shares originally subscribed and thereafter issued share certificates for 5,000 shares. Under the memorandum entry method of accounting for share capital transactions, how would SHEIN journalize the issuance of shares on March 14, 2021? O Dr - Subscribed Share Capital P100,000 CR- Share Capital P100,000 DR -Subscribed Share Capital P65,000 CR - Share Capital P65,000 DR -Subscribed Share Capital P65,000 CR - Unissued Share Capital P65,000 DR -Subscribed Share Capital P100,000 CR- Unissued Share Capital P100,000 Question 33 2 pts The following information relate to the records of BIBI Co. Authorized Ordinary Shares . 1,000,000 shares, P20 par Ordinary Share Capital P5.000.000 Ordinary Shares Subscribed Capital 2,400,000 Ordinary Shares Subscriptions Receivable 960,000 Ordinary Share Premium 80,000 The Ordinary Shares Subscribed of P2,400,000 refers to subscriptions made by 10 persons. Each of the 10 subscribers subscribed to an equal number of shares at par and each one made a 60% payment on their subscriptions. Assuming six of the ten subscribers of BIBI CO. who still have a balance payable on their subscriptions made full payment, how many shares of ordinary share capital will be issued? Answer Pattern: 10,000 shares Question 35 2 pts The following information relate to the records of BIBI Co. Authorized Ordinary Shares , 1,000,000 shares, P20 par Ordinary Share Capital P5,000,000 Ordinary Shares Subscribed Capital 2,400,000 Ordinary Shares Subscriptions Receivable 960,000 Ordinary Share Premium 80,000 The Ordinary Shares Subscribed of P2,400,000 refers to subscriptions made by 10 persons. Each of the 10 subscribers subscribed to an equal number of shares at par and each one made a 60% payment on their subscriptions. When all of the subscriptions receivable of BIBI CO. have been collected and the shares issued what is the total amount of Share Capital issued and the total number of shares issued? Answer pattern: P1,000,000 equal to 100,000 shares