Valdez Limited Issued 10 000 Share Options to Subscribe for Ordinary

Valdez Limited issued 10 000 share options to subscribe for ordinary shares. The exercise price on the options was $3 per share. If all options were exercised on due date the following journal entry would be recorded:

A) $\begin{array} { l l l l } \text { Share capital - Ordinary } & \text { Dr } & 30000 & \\\text { Cash } & \mathrm { Cr } & & 30000\end{array}$
B)
$\begin{array} { c c c c } \text { Share options - Ordinary } & \mathrm { Dr } & 30000 & \\\text { Share capital - Ordinary } & \mathrm { Cr } & & 30000\end{array}$
C) $\begin{array}{lll}\text { Share options reserve } & \text { Dr } & 30,000\\\text { Cash }& \text { Cr } & 30,000\end{array}$
D) $\begin{array} { l l l l } \text { Cash } & \mathrm { Dr } & 30,000 & \\\text { Share capital - Ordinary } & \mathrm { Cr } & 30,000\end{array}$