The statement of financial position of a company at 31 December showed the following:
During the following year, the company carried out the following:
1- On 1 January made a rights issue of one ordinary share for every five ordinary shares held. The share issue price was ＄1.50 per ordinary share and the issue was fully subscribed.
2- On 1 July made a bonus issue of one ordinary share for every four ordinary shares held at that date.
What was the amount of cash received by the company in respect of these transactions?
1 )
＄40 000
＄60 000
3 )
＄110 000
4 )
＄135 000
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