From the following balance sheet, you are required to value the equity shares:

Liabilities

?

Assets

?

5,0006% Prefer- ence Shares of !100 Each
75,000 Equity Shares of Z 10 Each
Current Liabilities

5,00,000
7,50,000
2,50,000

Assets at Book Value

15,00,000

15,00,000

15,00,000

The market value of 50% of the assets is considered at 10% more than the book values and that remaining 50% at 5% less than the book values. There was a liability of Rs.12,500, which remained unrecorded. Assume preference shares have no priority as to the repayment of capital or dividend.