In November 2012, the Hudson's Bay Company issued an IPO on the Toronto Stock Exchange. Shares purchased under the IPO were sold at $17 per share. If a shareholder purchased Hudson's Bay's shares in January 2013, they would have paid $16.81 per share. Explain the impact on Hudson's Bay's financial position of the shares sold
(a) Under the IPO in November 2012 for $17
(b) On the Toronto Stock Exchange in January 2013 for $16.81.