When shares are formally retired, we reduce the same capit accounts that were increased when the shares were issued ordinary or preference share capital, and additional issued cap O Price paid is less than issue price. 5,000 shares of $2 par value share that were issued for $20 per share are reacquired for $17 per share. Ordinary share capital.. Ordinary share premium 18-21 . Additional issued capital - share repurchase Cash ..... To record repurchase and retirement of ordinary share. 10,000 90,000 15,000 85,000

where the 90000 come from?

When shares are formally retired, we reduce the same capi accounts that were increased when the shares were issued ordinary or preference share capital, and additional issued cap