Section B - All 10 multiple choice questions within Section B questions are compulsory. Please provide your answer to each question using the grid provided within the answer booklet. Each question in Section B is worth 2.5 marks, a total of 25 marks. Question 3 Which of the following is a measurement base referred to in the IASB's Conceptual Framework? A. Amortised cost B. Historical cost C. Carrying value in use D. Residual value The following data is to be used for questions 4 & 5. Speedy Plc has the following equity: Share capital (0.75 ordinary shares) 225,000 Share premium 150,000 Retained earnings 96,000 471.000 Speedy Plc makes a 3 for 5 bonus issue using non-distributable reserves. It then makes a 3 for 8 rights issue at a price of 1.50 per share. All the existing shareholders take up the rights issue for cash. Question 4 What is the value of the share premium account after the bonus issue? A. 15,000 B. 135,000 C. 105,000 D. 20,000 Question 5 How many additional shares did Speedy Plc issue in total? A. 195,000 B. 240,000 C. 180,000 D. 360,000