X approved a five for one share split and an increase in authorized shares form 100,000 shares with 20 par value to 500,000 shares with 4 par value. The shareholders equity account immediately before the split shares were share capital 3,000,000 share, premium 300,000 and retained earnings 1,500,000. What is the balance of the share premium after recapitalization?

1,150,000

300,000

150,000

2,300,000

Which of the following should be inckluded as example of plan curtainment

Closing of a plant

Discontinueance of an operation

Changes to an existing defined benefit plan

Termination or suspension of plan

The only remeasurement that will reflect in profit or loss

Remeasurement of plan assets

remeasurement of the effect of asset ceiling

remeasurement of projected benefit obligation

remeasurement of long term benefits

answer asap