CASE 1 Share Split

# of shares Cost Fv Cost/share FV/share Selling price

1/1/2018 20,000.00 700,000.00 740,000.00 35.00 37.00
Stock split 20,000.00
40,000.00 700,000.00 740,000.00 17.50 18.50
4/3/2018 (5,000.00) (87,500.00) (92,500.00) 250,000.00
35,000.00 612,500.00 647,500.00 17.50 18.50
12/3/2018 (6,000.00) (105,000.00) (111,000.00) 246,000.00
12/31/2018 29,000.00 507,500.00 536,500.00 17.50 18.50

Dividend Income
6/1/2018 35,000.00 4.00 140,000.00

12/1/2018 35,000.00 20*0.2 140,000.00 (24,000.00)

Total Dividend Income 280,000.00 #3 A

29,000.00 43.00 1,247,000.00 Adjusted balance FVOCI

#4 D

1,247,000.00 (507,500.00) 739,500.00 Adjusted Unrealized gain - OCI

#5 D

CASE 2 Share Dividend

# of shares Cost Fv Cost/share FV/share Selling price
1/1/2018 20,000.00 700,000.00 740,000.00 35.00 37.00
Stock Dividen 20,000.00
40,000.00 700,000.00 740,000.00 17.50 18.50
4/3/2018 (5,000.00) (87,500.00) (92,500.00) 250,000.00
35,000.00 612,500.00 647,500.00 17.50 18.50
12/3/2018 (6,000.00) (105,000.00) (111,000.00) 222,000.00
12/31/2018 29,000.00 507,500.00 536,500.00 17.50 18.50

Dividend Income
6/1/2018 35,000.00 4.00 140,000.00

12/1/2018 35,000.00 40*0.2 280,000.00 (48,000.00)

Total Dividend Income 420,000.00 #3 A

29,000.00 43.00 1,247,000.00 Adjusted balance FVOCI

#4 D

1,247,000.00 (507,500.00) 739,500.00 Adjusted Unrealized gain - OCI

#5 D
Gain on sale

#1 D
157,500.00

135,000.00
#2 A 135,000.00

deduction to Dec 3 consideration paid

for dividend on

Gain on sale

#1 D
157,500.00

111,000.00
#2 B

deduction to Dec 3 consideration paid

for dividend on