The Correct Ledger Entries to Record the Issue of 400,000

The correct ledger entries to record the issue of 400,000 £1 equity shares at a premium of 20p, and
Paid for by cheque, in full, is:

A) Dr. Share capital account £400,000 Cr. Share premium account £80,000
Cr) Bank account £320,000
B) Dr. Bank account £480,000 Cr. Share capital account £400,000
Cr) Share premium account £80,000
C) Dr Share capital account £400,000 D. Share premium account £80,000
Cr) Bank account £480,000
D) Dr. Bank account £400,000 Dr. Share premium account £80,000
Cr) Share capital account £480,000