At 30 June 20x2, a company’s capital structure was as follows: Ordinary share capital 500,000 shares of 25c each 100,000 In the year ended 30 June 20x3, the company made a rights issue of 1 share for every 2 held at $1 per share and this was taken up in full. Later in the year, the company made a bonus issue of 1 share for every 5 held, using the share premium account for the purpose. What was the company’s capital structure at 30 June 20x3?
A．
Ordinary share capital share premium account
212,500 262,500
B．
Ordinary share capital share premium account
225,000 325,000
C． Ordinary share capital share premium account
450,000 25,000
D． Ordinary share capital share premium account
225,000 25,000