The financial position of Pipay Corporation showed the following information as of March 31, 2019, the year the corporation
was authorized to issue 500,000 shares.
					Paid-in capital
Cash			500,000		Share capital, P10 par			1,200,000		120000 shares
Properties			1,560,000		Subscribed			1,000,000		100000 shares
Subscription receivable			500,000		Paid in excess of par			360,000
			2,560,000					2,560,000
REQUIRED:
a	how many is Unissued shares?
b	how about shares available for sale or subscription
c	Record receipt of cash from 4 incorporators who subscribed at par with a 20% down payment
d	Record receipt of properties acquired for share issued at a premium
e	Record additional receipt of cash from incorporation