Nigiri Inc

question 238

Multiple Choice

Nigiri Inc. began operations on October 1, 2014. During October, Nigiri sold ordinary shares for ¥440,000,000, earned net income of ¥64,000,000, and paid dividends of ¥1,978,000. Equity at the end of October is

• A) ¥504,000,000.
• B) ¥502,022,000.
• C) ¥64,000,000.
• D) ¥62,022,000.

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