9. Under the shareholders' equity section, a company's balance sheet records paid-in capital of TRY 60 million, a premium on stock capital of TRY 10 million, retained earnings of TRY 30 million and reserves and surplus of TRY 5 million. Calculate the shareholders' equity. b. To raise capital through a rights issue, the company issues 10 million shares of common stock at TRY 4 par (listed as TRY 1 per common share). How will the shareholders' equity and each account recorded under the shareholders' equity change? a.