A company provided the following information.
The following actions took place during the year ended 31 December.
1 A bonus issue of one ordinary share for every two ordinary shares held on 1 January.
2 A rights issue of 50000 ordinary shares at $1.25 each. The issue was fully subscribed.
3 A transfer, $25000, to create a general reserve.
4 A dividend, $11 250, was paid.
The profit for the year ended 31 December was $68500.
What was the total shareholders’ equity at 31 December?
1 )
$289750
$314750
3 )
$364750
4 )
$389750
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