VIOLET Corporation was incorporated on January 1, 2020 with the following authorized capitalization: (a) 40,000 ordinary shares, no par value, stated value ₱40 per share (b) 10,000 shares of 5% cumulative preference share, par value ₱10 per share. During 2020, Violet issued 24,000 ordinary shares for a total consideration of ₱1,200,000 and 6,000 preference share at ₱16 per share. In addition, on December 19, 2020, subscriptions for 2,000 preference shares were taken at a purchase price of ₱17. These subscribed shares were paid for on January 2, 2021. How much share premium is to be reported for the year ended, December 31, 2020?

FINANCIAL ACCOUNTING
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Chapter1: Financial Statements And Business Decisions
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VIOLET Corporation was incorporated on January 1, 2020 with the following authorized capitalization: (a) 40,000 ordinary shares, no par value, stated value ₱40 per share (b) 10,000 shares of 5% cumulative preference share, par value ₱10 per share. During 2020, Violet issued 24,000 ordinary shares for a total consideration of ₱1,200,000 and 6,000 preference share at ₱16 per share. In addition, on December 19, 2020, subscriptions for 2,000 preference shares were taken at a purchase price of ₱17. These subscribed shares were paid for on January 2, 2021. How much share premium is to be reported for the year ended, December 31, 2020?

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