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