A$11\mathrm{.}1\mathrm{.}2021,$ Company D$\text{'}$s statement of financial position showed the following $(10$ marks$)$:

On that day the company made a $7$ for $4$ bonus issuc.

After this transaction, which of columns A$,$ B$,$ C or D in the table below reflects the correct

balance in these accounts in the statement of financial position?