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The shareholders’ equity for the Fiesta Foods, Inc. on December 31, 2010 follows: 12% Preference share capital, P100 par, 20,000 shares P2,000,000 Ordinary share capital, P25 par, 200,000 shares 5,000,000 Share premium 500,000 Retained earnings 750,000 Total shareholders’ equity P8,250,000 Preference shares have a liquidation value of P110; shares are cumulative, with dividends in arrears for 3 years including the current year and fully payable in the event of liquidation. The book value of an ordinary share is Group of answer choices 26.65 25.35 28.95 22.90
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