Jahnke Corporation Issued 5,000 Shares Of $€ 2$ Par Value Ordinary Shares For

Jahnke Corporation issued 5,000 shares of $€ 2$ par value ordinary shares for $€ 11$ per share. The journal entry to record the sale will include

A) a debit to Cash for $€ 10,000$ .
B) a credit to Share Premium-Ordinary for $€ 45,000$ .
C) a credit to Share Capital-Ordinary for $€ 55,000$ .
D) a debit to Retained Earnings for $€ 22,000$ .