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29.2 Evon, a limited liability company, issued 1,000,000 ordinary shares of 25 cents each at a price of $1.10 per share, all received in cash.
What should be the accounting entries to record this issue?
A Debit: Cash $1,100,000
Credit: Share capital $250,000
Credit: Share premium $850,000
B Debit: Share capital $250,000
Debit: Share premium $850,000
Credit: Cash $1,100,000
C Debit: Cash $1,100,000
Credit: Share capital $1,100,000
D Debit: Cash $1,100,000
Credit: Share capital $250,000
Credit: Retained earnings $850,000
答案：A
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