The following is a summarised balance sheet of Nithsdale Ltd.

£000s

Cash

20

Other assets less liabilities

320

340

Ordinary shares (400,000 of 25 pence each)

100

Share premium

40

Reserves of retained profit

200

340

The company is considering three possible changes to its capital structure:

(a) issue for cash 50,000 additional ordinary shares at £1 per share, fully paid; or

(b) make a 1 for 4 capitalisation issue of ordinary shares; or

(c) make a 1 for 5 rights issue at £3 per share.

Show separately the impact of each change on the balance sheet of the company.