The following balances appear in the statement of financial position of Peterson Co.
Year ending 31 October
20X4
20X3
$'000
Share capital
1,600
1,200
Share premium
400
280
What figure would appear in the statement of cash flows for issue of shares?
$________
The correct answer is: $520,000.
Share capital increase (1,600 - 1,200)
Share premium increase (400 - 280)
120
520
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