The capital accounts of San Miguel Company on December 31, 2020 are as follows: ORDINARY SHARES, Php 10, 1,000,000 issued and outstanding SHARE PREMIUM Php 10,000,000 5,000,000 25,000,000 RETAINED EARNINGS The following related transactions happened on the operating year 2021. Feb. 15 Issued 500,000 new shares at Php 15. Mar. 31 Paid quarterly dividends of Php 2,250,000. May 13 Php 2,000,000 of 1,000 bonds were converted to ordinary shares at a rate of 100 shares per 1,000 bonds. Issued 11% stock dividends. Jun. 16 Jun. 30 Paid quarterly dividends. The dividends per share is the same as that paid in the first quarter Sept. 30 San Miguel Company declared and distributed a 30% share dividend but initially issued only 500,000 new shares; the other dividend shares were not issued because some investors did not own San Miguel shares in even multiple of 10. To these shareholders, San Miguel issued fractional share warrants. 80% of the fractional share warrants were ultimately turned in for shares thus full shares were issued. Oct. 15 Nov. 30 San Miguel is being sued by two separate parties for patent infringements. San Miguel management and outside legal counsel share the following opinions regarding to these suits: Suit Likelihood of Losing the suit #1 Reasonably possible Estimated Loss Php 300,000 200,000 #2 Probable Dec. 15 Paid quarterly dividends. The dividends per share is twice the dividends per share last June 30. Based on the above information, determine the balances of the ff: 1 What is the amount of dividend per share that San Miguel paid on March 31, 2021 2. How much is the ordinary share capital, December 31, 202 (Ctrl) - 3. How much will is the total cash dividends paid during the year 2021? 4. Number of fractional warrants outstanding as of December 31, 2021 5. How much is the retained earnings appropriated for contingency loss? The capital accounts of San Miguel Company on December 31, 2020 are as follows: ORDINARY SHARES, Php 10, 1,000,000 issued and outstanding SHARE PREMIUM Php 10,000,000 5,000,000 25,000,000 RETAINED EARNINGS The following related transactions happened on the operating year 2021. Feb. 15 Issued 500,000 new shares at Php 15. Mar. 31 Paid quarterly dividends of Php 2,250,000. May 13 Php 2,000,000 of 1,000 bonds were converted to ordinary shares at a rate of 100 shares per 1,000 bonds. Issued 11% stock dividends. Jun. 16 Jun. 30 Paid quarterly dividends. The dividends per share is the same as that paid in the first quarter Sept. 30 San Miguel Company declared and distributed a 30% share dividend but initially issued only 500,000 new shares; the other dividend shares were not issued because some investors did not own San Miguel shares in even multiple of 10. To these shareholders, San Miguel issued fractional share warrants. 80% of the fractional share warrants were ultimately turned in for shares thus full shares were issued. Oct. 15 Nov. 30 San Miguel is being sued by two separate parties for patent infringements. San Miguel management and outside legal counsel share the following opinions regarding to these suits: Suit Likelihood of Losing the suit #1 Reasonably possible Estimated Loss Php 300,000 200,000 #2 Probable Dec. 15 Paid quarterly dividends. The dividends per share is twice the dividends per share last June 30. Based on the above information, determine the balances of the ff: 1 What is the amount of dividend per share that San Miguel paid on March 31, 2021 2. How much is the ordinary share capital, December 31, 202 (Ctrl) - 3. How much will is the total cash dividends paid during the year 2021? 4. Number of fractional warrants outstanding as of December 31, 2021 5. How much is the retained earnings appropriated for contingency loss