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Kim, IncIssued 8,000 Ordinary Shares with a Stated Value of ¥100/share

Question 106

Multiple Choice

Kim, Inc.issued 8,000 ordinary shares with a stated value of ¥100/share.The total issue of shares sold for ¥150 per share.The journal entry to record this transaction would include a


A) debit to Cash for ¥800,000.
B) credit to Share Capital-Ordinary for ¥800,000.
C) debit to Share Premium-Ordinary for ¥400,000.
D) credit to Share Capital-Ordinary for ¥1,200,000.

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