When Redeemable Preference Shares Are Due for Redemption, the Entry

When Redeemable Preference shares are due for redemption, the entry passed is

A) debit redeemable preference share capital a/c; credit cash a/c
B) debit redeemable preference share capital a/c; credit preference shareholders a/c
C) debit preference shareholders a/c; credit cash a/c
D) debit preference shareholders a/c; credit capital reduction a/c