The following items have been extracted from the liabilities side of the balance sheet of Vivekananda company as on 31st December 2004. Paid up capital Rs. 2500 Equity shares of Rs. 100 each 250000 Reserve and Surplus 350000 Loans: 10% Debentures 100000 12% Institutional Loans 300000 Other information about the company as relevant is given below: Year ended Dividend Earnings Average Market Price Per share Per share Per share 31st Dec . (Rs.) (Rs.) (Rs.) 2004 7.00 11.00 80.00 2003 6.00 10.00 60.00 2002 7.00 8.00 50.00