Goggle Ltd Has 1 Million Shares Issued B) C) D)

Goggle Ltd has 1 million shares issued.The directors have elected to make a '1 for 5' bonus issue.The current market price of the shares is $10 each.What is the summary entry to record the bonus issue?

A)
$$\begin{array} { | l | l | l | l | } \hline \mathrm { Dr } & \text { Cash at bank } & 10000000 & \\\hline \mathrm { Cr } & \text { Share capital-ordinary shares } & & 10000000 \\\hline\end{array}$$
B)
$$\begin{array} { | l | l | l | l | } \hline \mathrm { Dr } & \text { Retained profits } & 2000000 & \\\hline \mathrm { Cr } & \text { Share capital-ordinary shares } & & 2000000 \\\hline\end{array}$$
C)
$$\begin{array} { | l | l | l | l | } \hline \mathrm { Dr } & \text { Share capital-ordinary shares } & 2000000 & \\\hline \mathrm { Cr } & \text { Cash at bank } & & 2000000 \\\hline\end{array}$$
D)
$$\begin{array} { | l | l | l | l | } \hline \mathrm { Dr } & \text { Forfeit shares reserve } & 1000000 & \\\hline \mathrm { Cr } & \text { Share capital-ordinary shares } & & 1000000 \\\hline\end{array}$$