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ACCA F7 2014 June paper, Question2b, statement of changes in Equity for Xtol

LLau10y ago
Anyone knows how to get $40,000,000 for share capital balance at 1 April 2013, and additional capital of $16,000,000 for share capital? The share capital balance at 31 March 2014 was $56,000,000. Can anyone advice which book is good for me to brush up my knowledge on statement of changes in Equity? Thank you so much in advance for your advice.
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