On January 1 of the current year, Wick Company had 200,000 outstanding P100-par 12% convertible preference shares. There shares were originally issued at P250 each. On the same date, 20,000 preference shares were converted into 5,000 P800-par ordinary shares. On June 30, The 10,000 same class of preference shares are issued for P300 with one share warrants each. The fair value of the share and warrants on that date is P300 and P20. At yearend, P3,000,000 worth of dividends was declared.   How much is the Share Premium - Ordinary arising from the conversion? How much is the balance of the Share Premium - Preference as of yearend?

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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On January 1 of the current year, Wick Company had 200,000 outstanding P100-par 12% convertible preference shares. There shares were originally issued at P250 each. On the same date, 20,000 preference shares were converted into 5,000 P800-par ordinary shares.

On June 30, The 10,000 same class of preference shares are issued for P300 with one share warrants each. The fair value of the share and warrants on that date is P300 and P20.

At yearend, P3,000,000 worth of dividends was declared.
 
How much is the Share Premium - Ordinary arising from the conversion?
How much is the balance of the Share Premium - Preference as of yearend?
 
 
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