SBR BPP Question 49 – Guidance

Can anyone help explain the answer to this question?

Table 1:
Net profit before tax 38
Sales 220
Assets 210
Equity 100

Table 1 shows the figures for 2006. The question asks to adjust these figures for a share buy-back (details below). How have they come to the answers given in table 2?
It also asks for adjustment related to a special purpose entity (increase assets 50 and increase equity 50 – included in the table 2 figures) and to an investment in an associate (decrease in net profit and equity – included in the table 2 figures) but i under stand that adjustment.

Table 2:
Net profit before tax 34
Sales 220
Assets 290
Equity 176

1) Share buy-back
Guidance Co has bought back 25m shares of $1 for $1.20 per share during the year ended 31 Dec 2006 for cash and cancelled the shares.

Guidance also raised loan capital for the first time during the year ended 31 Dec 2006 of $20m to help with the buy-back of shares.

The answer shows an increase in assets of 30 and of equity 30 but i dont understand how they have got to these numbers