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Oleku (Nig.) Limited issued 100,000 ordinary shares of N1 each at a market value of \(N ...

Oleku (Nig.) Limited issued 100,000 ordinary shares of N1 each at a market value of \(N 250\) each. The share premium is ____________
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  • A N 250,000
  • B N \(200.000\)
  • C N100.000
  • D N \(150.000\)
Correct Answer: Option D
Explanation:
Share premium (premium on share) is the excess of the issuing price of a share over the per value (face value) 100,000 ordinary share @ \(N 1=100,000 \times 1=(100,000)\) (Per value) \(100.000\) ordinary issued@

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