Paul Joyce purchases 100 common shares of TechTop Ltd. for $12 per share from the company's initial

Question:

Paul Joyce purchases 100 common shares of TechTop Ltd. for $12 per share from the company's initial public offering. Later, Paul purchases 200 more Tech- Top Ltd. common shares for $20 each on the Toronto Stock Exchange, using his own online brokerage account. Explain the impact of each of these transactions on TechTop's assets, liabilities, and shareholders' equity.