(a)previous number of shares 400,000. Thus 200,000 new shares.

600,000 ordinary shares of 50c = $300,000 (previous $200,000 + new $100,000 (200,000 shares @ 50c))
Share premium account $0 (if bonus issue was for the cost of share premium – accountant need to deduct $100,000, but has only $70,000 in share premium a/c)
Retained earnings $200,000 ($230,000 – $30,000 need to be deducted rest of $100,000)
Shareholder’s equity $500,000

(b) previous 600,000 shares. Thus 200,000 new shares.

800,000 ordinary shares of 50c = $400,000 (previous plus $100,000 additional 200,000 shares @50c)
Share premium account $50,000 (additional 200,000 shares @25c – difference between price 75c and nominal value 50c)
Retained earnings $200,000
Shareholder’s equity $650,000

400,000 ordinary shares of 50c $200,000
Share premium account $70,000
Retained earnings $230,000
Shareholders’ equity $500,000

Show its capital structure following:
(a) A ’1 for 2′ bonus issue
(b) A rights issue of ’1 for 3′ at 75c following the bonus issue, assuming all rights taken up.

So, in the lessee’s accounts the unguaranteed residual amount is completely ignored.

A guaranteed residual amount is a payment that the lessee confirms to the lessor that, at the end of the lease, the lessor will achieve on ultimate sale of the leased asset and that is part of the minimum lease payments.

But it won’t come up at F7. It COULD come up in P2

Hope that explains it

it is not too late.. but you don’t have much time to read the study text