At the start of the financial year, on April 1, 2021, Jay Ltd had the following capital structure: 10,425,000 ordinary shares with a par value of $1.70 each Share premium account - $860,000 During the year, the company made a new issue of 650,000 ordinary shares with par of $1.70 per share, collecting $1,730,000. They then made another new issue of 550,000 ordinary shares with par of $1.70 per share for $1.95 each. Complete the table below showing the company's equity balances before and after accounting for both issues of the shares. No. of shares Share capital ($) Share premium ($) Opening balance Issue of shares 1 Issue of shares 2 Closing balance