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21.8 The correct ledger entries needed to record the issue of 200,000 $1 shares at a premium of 30c, and paid for in full, would be
A Dr Ordinary share capital $200,000
Cr Share premium account $60,000
Cr Cash $140,000
B Dr Cash $260,000
Cr Ordinary share capital $200,000
Cr Share premium account $60,000
C Dr Ordinary share capital $200,000
Cr Share premium account $60,000
Cr Cash $260,000
D Dr Cash $200,000
Dr Share premium account $60,000
Cr Ordinary share capital $260,000
答案：B
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