On 1 March 2019, C Ltd offered for subscription 300,000 ordinary shares at an issue price of $1.80 each, payable $1.20 on application and 60c in a call as required.On 31 March 2019, the offer closed with 300,000 applications being receivedOn 11 April 2019, shares were allotted.On 1 July 2019, call of 60c per share was made. All call money was received by 1 July 2019. (2) What’s the amount of share capital recognised on 1 July 2019? 答案: 180000 分析：Share capital recognised=0.6*300,000=$180,000 2 Equity（权益 Equity (Part 2）单元测验