A company was formed on 1 March 2018 with an authorized capital of OMR.10 million divided in to common stock of OMR.0.500 each. The company came up with an IPO by issuing 5,000,000 million equity shares at OMR 0.500 each Identify from the following the correct journal entries, if the shares are issued at par. A. Bank account debit 5,000,000 Equity share capital credit 5,000,000 B. Bank account debit 2,500,000 Equity share capital credit 2,500,000 C. Equity share capital debit 2,500,000 Bank account credit 2,500,000 D. Equity share capital debit 5,000,000 Bank account credit 5,000,000