When incorporated X Ltd. issued 3,000 common shares to A for $3,000. In year 2, X Ltd. issued2,500 additional common shares to B for $25,000, the market value of the shares at that date. What is the paid-up capital (PUC) of the total5,500 issued common shares at the end of year 2?

When incorporated Z Ltd. issued 1,000 common shares to A for 1,000. In year 2, Z Ltd. issued 1,300 additional common shares to B for 13,000, the market value of the shares at that date. What is the total adjusted cost base (ACB) of the common shares owned by A?

C owns 10% of the issued shares of Q Ltd. The shares have an ACB of 70,000 and PUC of 7,000. D intends to purchase 20% of the shares owned by C for 600,000. After the purchase, what is the PUC of the shares owned by D?