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13.7 At 30 June 20X2 a company's capital structure was as follows:
$
Ordinary share capital 500,000
shares of 25c each 125,000
Share premium account 100,000
In the year ended 30 June 20X3 the company made a rights issue of 1 share for every 2 held at $1 per share and this was taken up in full. Later in the year the company made a bonus issue of 1 share for every 5 held, using the share premium account for the purpose.
What was the company's capital structure at 30 June 20X3?
Ordinary share capital Share premium account
$ $
A 450,000 25,000
B 225,000 250,000
C 225,000 325,000
D 212,500 262,500
答案：B
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