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13.12 At 1 January 20X0 the capital structure of Q, a limited liability company, was as follows:
$
Issued share capital 1 ,000,000 ordinary shares of 50c each 500,000
Share premium account 300,000
On 1 April 20X0 the company made an issue of 200,000 50c shares at $1.30 each, and on 1 July the company made a bonus (capitalisation) issue of one share for every four in issue at the time, using the share premium account for the purpose.
Which of the following correctly states the company's share capital and share premium acount at 31 December 20X0?
Share capital Share premium account
A $750,000 $230,000
B $875,000 $285,000
C $750,000 $310,000
D $750,000 $610,000
答案：C
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