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32.1 A company issued one million ordinary $1 shares at a premium of 50c per share. The proceeds were correctly recorded in the cash book, but were incorrectly credited to the sales account.
Which one of the following journal entries will correct the error?
Debit Credit
$ $
A Sales 1,500,000
Share capital 1,000,000
Share premium 500,000
B Share capital 1,000,000
Share premium 500,000
Sales 1,500,000
C Sales 1,500,000
Share capital 1,500,000
D Share capital 1,500,000
Sales 1,500,000
答案：A
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