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as at 1 january 2014 the equity of masters plc comprised the following 611340

As at 1 January 2014 the equity of Masters plc comprised the following:

£000

Issued share capital

500

Share premium account

100

Retained earnings

89

Total equity

689

During the year a further 100,000 £1 shares were issued at a premium of 75p. Profit for the year was £37,200 and the level of dividends paid totalled £12,000. The statement of changes in equity would be.

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