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13.9 A limited liability company issued 50,000 ordinary shares of 25c each at a premium of 50c per share. The cash received was correctly recorded but the full amount was credited to the ordinary share capital account.
Which one of the following journal entries is needed to correct this error?
Debit Credit
$ $
A Share premium account 25,000
Share capital account 25,000
B Share capital account 25,000
Share premium account 25,000
C Share capital account 37, 500
Share premium account 37 ,500
D Share capital account 25,000
Cash 25, ,000
答案：B
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