An entity had retained earnings of P3,500,000 at the of beginning of 2021. Throughout 2021, the entity had 40,000 ordinary shares of P100 par value that are issued and outstanding. During 2021, the entity reported net income of P5,500,000, purchased 5,000 treasury shares for P600,000, declared cash dividends of P2,000,000, reissued all treasury shares at a gain of P200,000, and declared and issued a 10% ordinary share bonus issue when the market value was P150 per share. What amount should be reported as retained earnings on December 31, 2021?

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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An entity had retained earnings of P3,500,000 at the of beginning of 2021. Throughout 2021, the entity had 40,000 ordinary shares of P100 par value that are issued and outstanding. During 2021, the entity reported net income of P5,500,000, purchased 5,000 treasury shares for P600,000, declared cash dividends of P2,000,000, reissued all treasury shares at a gain of P200,000, and declared and issued a 10% ordinary share bonus issue when the market value was P150 per share. What amount should be reported as retained earnings on December 31, 2021?

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