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13.4 At 31 December 20X1 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 20X2 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 60,00 shares at 80c per share.
What is the company's capital structure at 31 December 20X2?
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.
答案：B
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