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32.8 At 1 January 20X6, a company's capital structure was as follows:
In January 20X6 the company issued 1 ,000,000 shares at $1-40 each.
In September 20X6 the company made a bonus issue of 1 share for every 3 help using the share premium account.
What were the balances on the company's share capital and share premium accounts after these transactions?
Share capital Share premium
$ $
A 4,000,000 800,000
B 3,200,000 600,000
C 2,000,000 1,800,000
D 2,000,000 1,300,000
答案：C
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