Issue of Shares for Consideration other than Cash Questions

Rahul Limited purchased building from Handa Limited for $\text{Rs. }5,40,000$ and the payment is to be made by the issue of shares of $\text{Rs. }100$ each. The number of shares to be issued at premium of $20\%$ is:

Jain and Co. purchased a machine from Young Life Machine Limited for Rs. 3,80,000. As per the purchase agreement, Rs. 20,000 were paid in cash and balance by issue of shares of Rs. 100 each. How many shares are issued if the shares are issued at 20% premium?