A Corporation Issued 300 $5 Par Value Ordinary Shares in Payment

A corporation issued 300 $5 par value ordinary shares in payment of a $1,800 charge from its accountant for assistance in filing its registration. The entry to record this transaction will include:

A) A $1,800 credit to Share Capital-Ordinary.
B) A $1,500 debit to Organization Expenses.
C) A $300 credit to Share Premium-Ordinary.
D) A $1,800 debit to Legal Expenses.
E) A $1,800 credit to Cash.