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{"ops":[{"insert":"\n150 000 ordinary shares at no par value\t\t\t\t\t\t\t\t\t\t700 000\n5% Redeemable cumulative preference shares at N$2.00 each    300 000\nShares premium account\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t45000\nCapital redemption reserve fund\t\t\t\t\t\t\t\t\t\t\t\t\t\t50000\nRetained earnings\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t258000\nBank overdraft\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t105350\nPreliminary expenses\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t15000\nDividends payable                                                                          15000\nUnderwriters commission ( on ordinary shares)                             20000\nInventory                                                                                         26350\nProperty                                                                                        1450000\nEquipment                                                                                     755600\n\n Required:\n1.Prepare General Journal entries\n2.Prepare statement of changes in equity\n"}]}

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