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At 31 December 2001 the capital structure of a company was as follows:
$
Ordinary share capital
100,000 shares of 50c each 50,000
Share premium account 180,000
During 2002 the company made a bonus issue of 1 share for every 2 held, using the share premium account for the
purpose, and later issued for cash another 60,000 shares at 80c per share.
What is the company’s capital structure at 31 December 2002?
Ordinary share capital                                 Share premium account
$                                                                   $
A 130,000                                                    173,000
B 105,000                                                    173,000
C 130,000                                                    137,000
D 105,000                                                    137,000

B Share capital 50 + 25 + 30
Share premium 180 – 25 + 18