Information on shareholder's equity as currently shown on the books of the Eaton plc is given as: 
Rework the shareholder's equity as it appears on the books if the company issues 40,000 new shares of ordinary equity at £ 70 per share.
Definitions:
Cost of Goods Sold
The direct costs attributable to the production of the goods sold by a company, including the cost of the materials and labor directly used to create the product.
Collections
The process of receiving payments from customers or clients for goods or services rendered.
Merchandise Purchases
The total cost of goods bought for resale during a specific period in a retail or wholesale business.
Cost of Goods Sold
The total cost of manufacturing and delivering a product to the customer, including raw materials, labor, and overhead.
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