4.5 Hudson plc’s outline statement of financial position as at a particular date was as follows:

£m Net assets (assets less liabilities) 72 Equity

£1 ordinary shares 40 General reserve 32 Total equity 72 The directors made a one-for-four bonus issue, immediately followed by a one-for-four rights issue at a price of £1.80 per share.

Required:

Show the statement of financial position of Hudson plc immediately following the two share issues.