The Statements of financial position reported the balances in Share capital and Share premium accounts as shown. Identify the net cash inflow from the share issue, during the year ended 31 March 2012, in each of the following independent scenarios:

(a) A bonus issue of one for every four was made, prior to a cash issue of shares

(b) A bonus issue of one for every five was made prior to a cash issue of shares and expenses on cash issue amounting to £3,000 were written off from the Share premium account

(c) A cash issue was made on 1 May 2011, writing off the commission on the issue amounting to £4,000 and expenses of issue amounting to £2,000, followed by a bonus issue on 1 January 2012: one bonus share for every four issued shares

(d) A bonus issue of one for five was made on 1 August 2011, followed on 1 November by a rights issue of one for every twelve at 150p per share and a cash issue on 1 January 2012. Par value of ordinary shares was £1 each. Expenses on issuing shares, written off against Share premium, were £3,000

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As at 31 March Share capital Share premium 2011 2012 £400,000 £700,000 £136,000 £174,000