The Estefanny Corporation is authorized to issue 500,000 shares of ordinary share capital with a stated value of P25. The following transactions have taken place in relation to the share capital:   Issued 122,000 shares for cash at stated Issued 2,300 shares to attorneys for services in securing corporate charter and for preliminary legal costs of organizing the corporation. The value of the services was P150,000. Issued 2,000 shares to the corporate promoters. Each ordinary share is selling at P24 on this Issued 10,000 shares in exchange for land valued at P250,000. Issued for cash 50,000 shares at P22 per

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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Exercise 3 – 4 (Issuance of Share Capital with Stated Value in Exchange for Various Considerations)

The Estefanny Corporation is authorized to issue 500,000 shares of ordinary share capital with a stated value of P25. The following transactions have taken place in relation to the share capital:

 

  1. Issued 122,000 shares for cash at stated
  2. Issued 2,300 shares to attorneys for services in securing corporate charter and for preliminary legal costs of organizing the corporation. The value of the services was P150,000.
  3. Issued 2,000 shares to the corporate promoters. Each ordinary share is selling at P24 on this
  4. Issued 10,000 shares in exchange for land valued at P250,000.
  5. Issued for cash 50,000 shares at P22 per

 

Instructions: Prepare the journal entries to record the preceding transactions, including authorized capital, using the memorandum entry method.

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