In November 2015, Hydro One Limited issued an IPO on the Toronto Stock Exchange. Shares purchased under the IPO were sold at $20.50 per share. If a shareholder purchased Hydro One's shares in March 2016, they would have paid $24 per share. Explain the impact on Hydro One's financial position of the shares sold
(a) Under the IPO in November 2015 for $20.50 and
(b) On the Toronto Stock Exchange in March 2016 for $24.