The correct ledger entries needed to record the issue of 200,000 $1 shares at a premium of 30c, and paid for in full, would be:

A．
Dr ordinary share capital            60,000
    Cr Cash                                        $260,000
B．Dr Cash                                200,000
   Cr Share premium account                  $60,000
C．
Dr Cash                                        60,000
    Cr Ordinary share capital                  $260,000
D．Dr Ordinary share capital           60,000
   Cr Cash                                      $140,000