true or false

1. The date of record is the cut-off date showing the complete list of those who would be entitled to receive dividend. 2. Book value per share computation disregards the amount of Subscription Receivable. 3. Contributed capital decreases when a share dividend is declared. 4. Treasury share is a component of shareholders' equity and should not be presented as part of assets. 5. Total share premium increases when a 20% share dividend is declared by the corporation 6. The memorandum entry method differs from the journal entry method with respect to recording collection of subscription receivable. 7. Total shareholder's equity is computed as follows: Share Capital + all Share Premium accounts + Free and Appropriated Retained Earnings - Treasury Share. 8. The Certificate of Incorporation and not the Articles of Incorporation or By Laws represents the approval of the SEC for the corporation to start its operations. 9. Par value is an arbitrary amount per share that represents the maximum amount that each par value share can be issued by the corporation 10. Preference shareholders can vote during annual shareholders' meeting. in the earnings ner share is total issued shares