A company issues 100 new shares each with a nominal value of CU1 for CU2.50. What is the impact on equity disclosures? CU= Currency unit Share capital increases by CU250 Share capital increases by CU 100 and share premium increases by CU150 Share capital increases by CU100 and retained earnings increase by CU150 Share capital increases by CU 100 and the statement of other comprehensive income increases by CU151