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小果子

Evon, a limited liability company, issued 1,000,000 ordinary shares of 25c each at a price of $1·10 per share, all
received in cash.
What should be the accounting entries to record this issue?
A Debit: Cash $1,100,000
Credit: Share capital $250,000
Share premium $850,000
B Debit: Share capital $250,000
Share premium $850,000
Credit: Cash $1,100,000
C Debit: Cash $1,100,000
Credit: Share capital $1,100,000
D Debit: Cash $1,100,000
Credit: Share capital $250,000
Retained earnings $850,000

 

A

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zhengzz

a