X plc has the following share capital and reserves as at 31 Dec 2015: ................. 200 000 25p ordinary shares.. .................50 000 Share premium.. .................35 000 Retained profit................. ...............100 000 .185 000 The current market price of a share is 0.5. The directors undertake a rights issue 1 for 10 followed by bonus issue of 2 new ordinary shares for every 1 held. Calculate capital and reserves section of the balance sheet after the issues. 0 ordinary shares Share premium Retained profit 55000 40000 100000 195000 ordinary shares Share premium Retained profit 165000 30000 195000 165000 ordinary shares Share premium Retained profit 30000 195000