During 20X5, KL Ltd Issued New Shares for $5 Million

During 20X5, KL Ltd issued new shares for $5 million, and it incurred $100 000 brokerage costs and $100 000 in stamp duty costs for this issue.In the 20X5 year, KL Ltd would most likely debit:

A) $200 000 to retained profits
B) $200 000 to loss
C) $200 000 to expense
D) None of the above