ABC Company provided the following information for the year ended December 31, 2020: Share Capital P1,000,000 Loss from inventory write-down 150,000 Share premium 1,500,000 Retained earnings, January 1 550,000 Dividends paid 450,000 Loss on sale of trading securities 50,000   Additional information: During the current year ABCCompany issued additional 20,000 shares, 25 par value, for P1,000,000. On October 1, ABCCompany approved a formal plan to discontinue and sell a business segment. The segment had income of P2,000,000 from January 1 to September 30. On December 31, the carrying amount of the assets of the segment was P4,000,000 and the fair value less cost of disposal was P3,000,000. The income tax rate is 30% Required: Prepare statement of changes in shareholders equity

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
Section: Chapter Questions
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ABC Company provided the following information for the year ended December 31, 2020:

Share Capital P1,000,000

Loss from inventory write-down 150,000

Share premium 1,500,000

Retained earnings, January 1 550,000

Dividends paid 450,000

Loss on sale of trading securities 50,000

 

Additional information:

  1. During the current year ABCCompany issued additional 20,000 shares, 25 par value, for P1,000,000.
  2. On October 1, ABCCompany approved a formal plan to discontinue and sell a business segment.
  3. The segment had income of P2,000,000 from January 1 to September 30.
  4. On December 31, the carrying amount of the assets of the segment was P4,000,000 and the fair value less cost of disposal was P3,000,000.
  5. The income tax rate is 30%

Required:

Prepare statement of changes in shareholders equity

 

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