At the start of the financial year, on April 1, 2021, Hay Ltd had the following capital structure: 12,915,000 ordinary shares with a par value of $1.40 each Share premium account-$630,000 During the year, the company made a new issue of 760,000 ordinary shares with par of $1.40 per share, collecting $1.240,000. They then made another new issue of 490,000 ordinary shares with par of $1.40 per share for $1.55 each. Complete the table below showing the company's equity balances before and after accounting for both issues of the shares. A-> B I Recommended time: 15 minutes Opening balance Issue of shares 1 Issue of shares 2 Closing balance No. of shares Share capital ($) Share premium ($) 630,000