The following is the account balances at 1 Jan 2021

	$
Share Capital -Preference (5%, $100 par , non cumulative, 5,000 shares authorized)	500,000
Share Capital -Ordinary ($5 stated value, 300,000 shares authorized)	1,000,000
Share Premium - Preference	20,000
Share Premium - Ordinary	425,000
Share Premium - Treasury	0
Retained Earnings	467,000
Treasury Shares-Ordinary (5,000 shares)	40,000

** your answers should include numerals only, no dollar sign ("$ "), no comma "," , eg five thousand dollars should be input as 5000, otherwise, no marks will be awarded

If 2000 treasury shares was sold for $19,000 on 31 March 2021, the Share Premium-Treasury account balance at the end of 31 March 2021 was $ [A].

If 2000 treasury shares was sold for $11,000 on 30 April 2021, Share Premium -Treasury account balance at the end of 30 April was $ [B].

If remaining 1000 treasury shares was sold for $ 4,000 on 31 May 2021, Share Premium -Treasury account balance at the end of 31 May 2019 was $ [C]. The retained earnings at the end of 31 May 2021 was $ [D]

The total dividend for all the perference shares for the year was $ [E].

If the account balances of Share Capital-Ordinary at 31 December 2021 was $2,000,000 and Share Premium-Ordinary was $1,225,000.

The number of ordinary shares issued in year 2021 was [F] , the issued price per share was $[G] and the total cash proceeds from issue of shares was $ [H] if all the shares are issued for cash.

(Assumption: no other transactions took place)