The financial information below was extracted from the statement of financial position of two companies as at 30 June 20X9.

Additional information
1. Both companies revalued their freehold land and buildings with effect from 1 July 20X9.
The revaluations were as follows:

2. The board of directors of Postgate plc had already approved a bonus issue of shares earlier in the year. The bonus issue is to be effected on 1 July 20X9 on the following terms: one bonus share for every equity share currently held. The issue is to be funded one-half from the capital reserves and one-half from the retained earnings.
3. Coalux had approved a rights issue on the following terms: one new equity share for every two equity shares currently held. The issue price was fixed at £1.50 per share. The issue was fully subscribed and the funds were received on 1 July 20X9.
You are required to show for each of the companies the effects on the statement of financial position of items 1 to 3 above.

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Authorized share capital £1 equity shares 11 per cent £1 preference shares Called-up share capital £1 equity shares, fully paid 11 per cent £1 preference shares, fully paid Reserves Share premium Other capital reserves Retained earnings Loan capital 9 per cent debenture stock (2017) 10 per cent debenture stock (20Y4) Current liabilities Postgate plc £'000 500 250 350 250 150 250 350 200 140 Coalux plc £'000 400 400 200 100 300 1 50 190