19. Square Deal Inc. was organized on January 1, 2020 to manufacture GPS systems and follows IFRS. The corporation was authorized to issue an unlimited number of common shares. On March 1, 2020 the corporation issued 500 of the common shares to the firm's lawyers for helping to organize the corporation. The fair market value of the legal fees was $12.500. The entry to record the issue of 500 shares on March 1, 2020 (market value = $20/share) in connection with the organization costs would require a: a. Credit to Commoh Shares for $12,500. b. Debit to Legal Fees Expense for $10,000. c. Credit to Common Shares for $10,000. d. Credit to Contributed Surplus for $10,000