Problem
At 30 June 2019 the capital and reserves of Singla Ltd, a limited liability company, were:
                                                    $m
Share capital
Ordinary shares of $1 each                                                              100
Share premium account                                               80
During the year ended 30 June 2020, the following transactions took place:
1 September 2019  A bonus issue of one ordinary share for every two held, using the share premium account.
1 January 2020  A fully subscribed rights issue of two ordinary shares for every five held at that date, at $1•50 per share.
What would the balances on each account be at 30 June 2020?