Xplc has the following share capital and reserves as at 31 Dec 2015: E 100 000 75p ordinary shares... .75 000 Share premium.. 15 000 Retained profit.. ..7 000 .97 000 The current market price of a share is 2. The directors undertake a rights issue 1 for 2 followed by bonus issue of 3 new ordinary shares for every 4 held. Calculate capital and reserves section of the balance sheet after the issues. ordinary shares Share premium Retained profit 196875 0 125 197000 Ordinary shares Share premium Retained profit 112500 77500 7000 197000 ordinary shares Share premium Retained profit 262500 0 -65500 197000