Explain the effect on the accounting equation of each of the following transactions: (a) At the start

Question:

Explain the effect on the accounting equation of each of the following transactions:
(a) At the start of Year 1, Bright Ltd issues 200,000 shares at nominal value 25 pence per share, receiving £50,000 in cash.
(b) At the end of Year 2, Bright Ltd issues a further 100,000 shares to an investor at an agreed price of 75 pence per share, receiving £75,000 in cash.