Bonus issue capitalization from reserves

Steps:

• Identify new shares issued: 100,000 ordinary shares × (1/4) = 25,000 new shares at $1 nominal value, requiring$25,000 capitalization from reserves.
• Note initial balances: Ordinary shares $100,000, share premium$80,000; retained earnings not provided.
• Capitalize bonus from reserves (share premium or retained earnings, per flexible form), increasing share capital to $125,000; bank (debt) unchanged at$50,000.
• Retained earnings balance required for new value, but missing from statement.

Not enough information to determine exact new balances for share premium and retained earnings.

Final answer: Not enough information.