Hudson plcs outline statement of financial position as at a particular date was as follows:

	m
Net assets (assets less liabilities)	72
Equity
1 ordinary shares	40
General reserve	32
Total equity	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.