Quick Ltd. has the following capital structure as on 31st March, 2021: Particulars ₹ in Crores (1) Share Capital: (Equity Shares of ₹ 10 each, fully paid) 462 (2) Reserves and Surplus: General Reserve 336 Securities Premium Account 126 Profit and Loss Account 126 Statutory Reserve 180 Capital Redemption Reserve 87 Plant Revaluation Reserve 33 888 (3) Loan Funds: Secured 2,200 Unsecured 320 2,520 On the recommendations of the Board of Directors, on 16th September, 2021, the shareholders of the company have approved a proposal to buy-back of equity shares. The prevailing market value of the company's share is ₹ 20 per share and in order to induce the existing shareholders to offer their shares for buy-back, it was decided to offer a price of 50% over market value. The company had sufficient balance in its bank account for the buy-back of shares. You are required to compute the maximum number of shares that can be bought back in the light of the above information and also under a situation where the loan funds of the company were either ₹ 1,680 Crores or ₹ 2,100 Crores. Assuming that the entire buy-back is completed by 31st December, 2021, Pass the necessary accounting entries (narrations not required) in the books of the company in each situation.

Deluxe Commercial Bank has the following capital funds and assets: