| Which of the following journal entries could correctly record a bonus (capitalisation) issue of shares?$                             $
 Debit                      Credit
 A Cash                                              100,000
 Ordinary share capital                                         100,000
 B Ordinary share capital                    100,000
 Share premium                                                      100,000
 C Share premium                               100,000
 Ordinary share capital                                            100,000
 D Investments                                    100,000
 Cash                                                                        100,000
 C |