Bellvista Limited Issued 20 000 Share Options to Subscribe for Ordinary

Bellvista Limited issued 20 000 share options to subscribe for ordinary shares. The exercise price on the options was $5 per share. If all options were exercised by the due date, the following journal entry would be recorded for the issue of the shares. $\begin{array}{llll}\text { Share capital - ordinary } & \text { Dr } & 100000 & \\\text { Cash } & \mathrm{Cr} & & 100000\end{array}$

$\begin{array}{llll}\text { Share options - ordinary } & \text { Dr } & 100000 & \\\text { Share capital - ordinary } & \mathrm{Cr} & & 100000\end{array}$

$\begin{array}{llll}\text { Share options reserve } & \text { Dr } & 100000 & \\\text { Cash } & \mathrm{Cr} & & 100000\end{array}$

$\begin{array}{llll}\text { Cash } & \mathrm{Dr} & 100000 & \\\text { Share capital - ordinary } & \mathrm{Cr} & & 100000\end{array}$