Umang has shares of face value 50 paying 3% dividend. He sells half of these shares at a discount of 5% and invests the proceeds in 3.5% 25 shares at a premium of ₹5. This transaction decreases his income from dividends by₹ 60. Find the: (A) The number of shares if face value is₹ 100, initially. (B) How many shares of 50 are bought?