A company received cash subscriptions for 5,000 shares of 20 CU nominal (par) value at 100 CU per share. A down-payment of 50 percent of the issuance price is required. The remainder of the purchase price is to be paid the following year. At the time that the share is subscribed, share capital should be increased for
(a) 500,000
(b) 250,000
(c) 100,000
(d) 50,000
(e) 400,000
(f) 200,000
(g) None of these.