how to record the following equity transactions using memorandum entry method?

1. Received donation from shareholder an equipment with cost of P10,000 and fair value of P9,000.

2. Received 1,000 donated ordinary shares from a shareholder when fair value is P12 each.

3. Half of the donated shares were sold for P13 a share and the rest were retired.

4. Par value per preference share was reduced by P1. 19,000 preferences shares were issued and outstanding.