The following particulars relate to a company:

Total assets

37,00,000

External liabilities

5,00,000

Share capital:

14% Preference shares of Rs.10 each, fully paid

10,00,000

80,000 Equity shares of Rs.10 each, fully paid

8,00,000

1,20,000 Equity shares of Rs.10 each, Rs.7.50 paid

9,00,000

You are required to calculate the value of each category of equity shares of the company based on a deemed liquidation.