Reference no: EM132794624
Shena Company reported the following accounts in the year-end trial balance:
Preference share capital authorized (P100 par value) 2,500,000;
Ordinary share capital(authorized 100,000 shares, no par value,issued 90,000 shares, P15 stated value) 1,350,000;
Subscription receivable, ordinary 85,000;
Subscription receivable, preferred 100,000;
Preference share capital subscribed 150,000;
Ordinary share capital subscribed 135,000;
Treasury preference shares (2,500 shares at cost) 300,000;
Retained Earnings 1,000,000; and
Share premium - ordinary 475,000.
Question 1: What is the share capital available for subscription?
Option 1: 750,000
Option 2: 1,050,000
Option 3: 765,000
Option 4: 1,800,000
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