The following are the shareholders equity accounts for Luningning Corporation on December 31, 200E:

Authorized Ordinary share Capital P750,000

Ordinary Subscriptions Receivable 58,000

Unissued Ordinary Share Capital 250,000

Subscribed Ordinary Share Capital 100,000

Ordinary Share Premium 16,000

Revaluation Surplus 75,000

Ordinary Treasury Shares 30,000

Unappropriated Retained Earnings 400,000

Appropriated for Treasury Shares 30,000

Appropriated for Plant Expansion 120,000

a. If the subscriptions receivable is collectible within one year, how much is the total contributed capital?

b. If the subscriptions receivable are not collectible within one year, how much is the total contributed capital?

c. How much is the total shareholder's equity if the subscriptions receivable have no call date?

d. How much is the total shareholders' equity if the subscriptions receivable have a call date of two months from the date of subscription? e. Using the IAS recommendation, how much are the total reserves?