Capital of a company on April 1, 2010 comprised 3,00,00,000 equity shares of face value ₹10 each, and 14% preference shares of total value ₹12,00,00,000. On this date, the net balance of reserve and surplus was ₹9,00,00,000. During the year, the company had EAT of ₹30,00,00,000, out of which the company retained ₹18,00,00,000 after distributing the equity and preference dividend. Calculate the book value of equity shares on April 1, 2010 and on March 31, 2011.