The following accounts were taken from the ledger of CovidFree Pinoy Corporation as at December 31, 2021 : Required: a) bl C) d) e) fl 3) 6% Preference shares, par P50, authorized 20,000 P 800,000 Ordinary shares, par P100, authorized 30,000 1,500,000 Subscribed Preference Capital 100,000 Subscribed Ordinary Capital 50,000 Subscription Receivable - Preference 40,000 Subscription Receivable - Ordinary 20,000 Preference Share Premium 60,000 Ordinary Share Premium 75,000 Donated Capital - Land 275,000 Treasury stock, 1,000 Ordinary shares 120,000 Retained earnings 450,000 Place answers on a separate sheet Prepare the Stockholders' Equity. Shares available for subscription for both stock ? Book value per share for both stock ? Total Legal capital ? On Jan. 14, 2022, the Boa rd declared cash dividend of P250,000, payable on Feb. 28, 2022, for all shareholders on record on Feb. 10, 2022. What will be the dividends per Ordinary share ? Prepare journal entries for the dividend declaration and payment. On Jan. 26, 2022, 400 Treasury shares were sold for P130 each. What entry will be needed