Please answer within 15-20 mins

You are engaged to perform the first audit of the Torrents Company for the year ended December 31, 2022. You find the following account balances related to shareholders' equity:

Preference shares, P100 par	P3,000,000
Ordinary Shares, P10 par	6,500,000
Capital Surplus	(1,640,000)
Retained Earnings	15,000,000

Due to the antiquated terminology and negative balance, you examine the Capitak Surplus account first and find in it the following entries:

	Credit/(Debit)
Premium on Ordinary Shares	P2,710,000
Capital from donated land	1,600,000
Treasury shares (50,000 ordinary shares at cost)	(750,000)
Premium on Preference Shares	300,000
Appropriation for contingencies	2,500,000
Share dividend issued (50%)	(2,000,000)
Prior period adjustment (net of income taxes)	(1,200,000)
Loss from the fire (uninsured), 2022	(1,800,000)
Property dividend distributed	(600,000)
Cash dividends declared to be paid in 2023	(2,400,000)
Balance	(P1,640,000)

Your examination of the Preference Shares and Ordinary Shares accounts reveals that the amounts shown correctly state the total par value of the issued share capital. The Retained Earnings account contains the accumulated earnings of the company, with the exception of any items of retained earnings that were inappropriately debited or credited to the Surplus account.

1. The compound adjusting entry to eliminate the Capital Surplus account.

2. The total appropriated retained earnings is

3. The unappropriated retained earnings is

4. The total share premium (additional paid in capital) is

5. The total shareholders' equity is