The following data pertain to BUENO Corporation:

Redeemable Preference Share Capital, P$100$ par;

$\backslash$table$[[5,000$ shares issued and outstanding,P$500,000],[$Preference Share Premium,$50,000],[$Retained Earnings,$100,000]]$

June $5$ Redeemed and retired $500$ preference shares at $P150$ per share.

$30$ Redeemed and retired $500$ preference shares at P$90.$

Direction: a$)$ Journal entries

b$)$ Prepare the shareholders' Equity Section as of June $30.$