At the start of the financial year, on April 1, 2021, Bay Ltd had the following capital structure: 11,565,000 ordinary shares with a par value of $1.25 each Share premium account - $780,000 During the year, the company made a new issue of 910,000 ordinary shares with par of $1.25 per share, collecting $1,460,000. They then made another new issue of 580,000 ordinary shares with par of $1.25 per share for $1.60 each. Complete the table below showing the company's equity balances before and after accounting for both issues of the shares. A B I E No. of shares Share capital ($) Share premium ($) Opening balance Issue of shares 1 Issue of shares 2 Closing balance Recommended time: 15 minutes