What amount shall be recognized as termination benefit?" For number 39, refer to the following information: BEASTBOY Inc. is committed to close a factory in 12 months and shall terminate the employment of all the remaining employees of the factory. Upon the termination plan, an employee leaving before closure of factory shall receive on termination date a cash payment of P 30,000. However, an employee that renders service until closure of the factory shall receive P 60,000. There are 100 employees at the factory. The entity expects 90 employees to leave before closure and 10 employees to render service until closure. a. 2,700,000 b. 3,000,000 C. 3,300,000 d. 600,000 What amount should be reported as additional paid-in capital at year-end? For number 40, refer to the following information: ROBIN Corp. reported the following stockholders' equity for January 1, 2021: Capital stock, Php 10 par 5,000,000 Additional paid-in capital 2,000,000 Retained earnings 1,500,000 During the current year, the entity had the following share transactions: Acquired 20,000 treasury shares for Php 1,000,000 Sold 15,000 treasury shares at Php 60 per share . Sold the remaining treasury shares at Php 45 per share a. 2,125,000 b. 2,150,000 c. 2,000,000 d. 1,975,000