4.5 Hudson plc's outline statement of financial position as at a particular date was as follows: m 72 Net assets (assets less liabilities) Equity 1 ordinary shares General reserve Total equity 40 32 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