he accounts below appear in the December 31,2020 trial balance of Luna Company: Authorized share capital 30,000,000 Unissued share capital 5,000,000 Subscribed share capital 3,000,000 Subscription receivable 1,000,000 Share premium 10,000,000 Retained earnings unappropriated 6,000,000 Retained earnings appropriated 2,000,000 Revaluation surplus 4,500,000 Treasury shares, at cost, 1,500,000 In its December 31, 2020 statement of financial position, Luna should report total equity at:
The accounts below appear in the December 31,2020
Authorized share capital 30,000,000
Unissued share capital 5,000,000
Subscribed share capital 3,000,000
Subscription receivable 1,000,000
Share premium 10,000,000
Retained earnings appropriated 2,000,000
Revaluation surplus 4,500,000
Treasury shares, at cost, 1,500,000
In its December 31, 2020
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