A limited company issues the following capital:

50,000 £1 ordinary shares at a premium of 20p per share.

20,000 £1 5 % preference shares at a premium of 5p per share.

30,000 10% debentures at a discount of 4 per cent.

(a) Write up the necessary ledger accounts to record the issues.

(b) Show how the relevant accounts would be presented on the balance