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Evon, a limited liability company, issued 1,000,000 ordinary shares of 25c 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
                        Share premium                    $850,000
B     Debit:       Share capital                        $250,000
                        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
                      Retained earnings                    $850,000

A